The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of women’s plus size vest from El Salvador.

N065876 July 1, 2009 CLA-2-61:OT:RR:NC:3:348 CATEGORY: Classification TARIFF NO.: 6110.30.3035 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 women’s plus size vest from El Salvador. Dear Mr. Gitomer: In your letter dated June 17, 2009, on behalf of your client LLBean Incoporated, you requested a ruling on the status of women’s plus size vest under the DR-CAFTA. The submitted size 2X garment, Style ALB1, is a women’s plus size vest constructed of a 100% polyester spandex finely knit fabric that has been napped on both the inside and outside surfaces. A regular women’s sized version has been designated as style ALA9. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The sleeveless garment features a stand-up collar with a zippered full front opening, oversized armholes, two zippered inset pockets at either side of the lower front panel, “L.L.Bean” embroidered on the lower left front panel, and a hemmed garment bottom. A finely knitted spandex fabric trims the armhole openings and the inside collar seam. Woven nylon fabric pulls are found on all garment zippers. The garment extends to below the waist. The sample is being returned as requested. You have indicated that the Style ALB1 and ALA9 garments will also be available under additional style numbers that include style DPN1 (Direct to business – Regular), DPN2 (Direct to business – Tall), BAY8 (Hunting regular version) and BAY9 (Hunting Tall version). You have advised that the difference in style numbers is only to differentiate the destination since the hunting and direct to business categories are purchased and warehoused separately within LL Bean. The applicable subheading for all styles will be 6110.30.3035, 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: Vests, other than sweater vests: Women’s or girls’: Other. The duty rate will be 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 is manufactured in the U.S. from filaments extruded in U.S. The polyester pocket fabric and collar backing fabric and armholes are manufactured in the U.S. from filaments extruded in U.S. The 3/8-inch satin trim at the inside collar seam and zipper pulls are manufactured in the U.S. from filaments extruded in U.S. The fabric is shipped to El Salvador to be cut, sewn and assembled into the finished garment. The filament polyester sewing thread, used to assemble the components, is formed in the U.S. and finished in Costa Rica. The filament viscose embroidery thread is formed in and finished in Germany. 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. General Note 29 (n), Chapter 61, Chapter rule 2 states: For purposes of determining whether a good of this chapter is originating, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in that rule for that good. The component that determines the classification is the man-made knit fabric. The polyester knit fabric is manufactured in the U.S. from filaments extruded in U.S. Since the fabric is stated to be an originating material it does not have to meet the terms of the tariff shift rule. General Note 29 (n), Chapter 61, Chapter rule 4 states: Notwithstanding chapter rule 2 to this chapter, a good of this chapter containing sewing thread of headings 5204, 5401 and 5508 shall be considered originating only if such sewing thread is both formed from yarns and finished in the territory of one or more of the parties to the Agreement. The sewing thread used to assemble the garment will be formed and finished in one or more of the parties to the Agreement. General Note 29 (n), Chapter 61, Chapter rule 5, provides, in pertinent part: Notwithstanding chapter rule 2 to this chapter, a good of this chapter, that contains a pocket or pockets shall be considered originating only if the pocket bag fabric has been formed and finished in the territory of one or more to the parties to the Agreement from yarn wholly formed in the territory of one or more of the parties to the Agreement. The pocket bag fabric will be formed and finished in one or more of the parties to the Agreement from yarn wholly formed in the territory of one of more of the parties to the Agreement. Based on the facts provided, the garments will qualify for DR-CAFTA preferential treatment, because they meet the requirements of HTSUS General Note 29(b)(ii)(A). 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