The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a men’s long sleeve shirt from El Salvador.

N058168 May 20, 2009 CLA-2-61:OT:RR:NC:3:348 CATEGORY: Classification TARIFF NO.: 6105.20.2010 Mark Gitomer The Production Department 800 Oden Street Confluence, PA 15424 RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a men’s long sleeve shirt from El Salvador. Dear Mr. Gitomer: In your letter dated March 31, 2009, on behalf of your client LLBean Incoporated, you requested a ruling on the status of a men’s long sleeve shirt under the DR-CAFTA. Style GWT5 is a men’s pullover garment constructed from 100% polyester, finely knit closed mesh fabric that measures 28 stitches per two centimeters counted in the direction in which the stitches were formed. Style GWT5 is cut and sewn and has a self-fabric neckband; a partial front opening with a zipper closure; long, hemmed, raglan sleeves; contrasting self-fabric side panel inserts; a zippered pocket on the lower right back panel below the waist; self-fabric pocket lining; heat seal logos on the lower left front panel and the lower right back panel; and a hemmed bottom with a curved tail. Although you indicate that you believe this garment is classified under heading 6105.20.2010, following Chapter 61, Note 4, garments with pockets below the waist are precluded from classification in heading 6105. Consequently, the applicable subheading for Style GWT5 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boy’s: other. The rate of duty is 32% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The manufacturing operations for this garment are as follows: The polyester knit fabric for the outer shell of the garment and the pocket bag is manufactured in El Salvador from filaments extruded in El Salvador. The fabric is cut, sewn and assembled into the finished garment in El Salvador. The filament polyester sewing thread, used to assemble the components, is formed in the U.S. and finished in Costa Rica. The zippers are manufactured in the U.S. The heat seals are manufactured in El Salvador. The garments are exported directly from El Salvador to the U.S. General Note 29, HTSUS, sets forth the criteria for determining whether a good is originating under the DR-CAFTA. General Note 29(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that For the purposes of this note, subject to the provisions of subdivisions (c), (d), (m) and (n) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good under the terms of this note if— (i)the good is a good wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement; (ii) the good was produced entirely in the territory of one or more of the parties to the Agreement, and— (A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (n) of this note; or (B) the good otherwise satisfies any applicable regional value content or other requirements specified in subdivision (n) of this note; and the good satisfies all other applicable requirements of this note; or (iii) the good was produced entirely in the territory of one or more of the parties to the Agreement exclusively from originating materials. Based on the facts provided, Style GWT5 qualifies for DR-CAFTA preferential treatment because it meets the requirements of HTSUS General Note 29(b)(iii). Style GWT5 was produced entirely in the territory of one or more of the parties to the Agreement exclusively from originating materials. The merchandise will therefore be entitled to a free rate of duty under the DR-CAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Rosemarie Hayward at 646-733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division