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

N076696 October 8, 2009 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Pam Vlahos Varsity Spirit 2010 Merritt Drive Garland, TX 75041 RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a women’s pullover from El Salvador or Dominican Republic. Dear Ms. Vlahos: In your letter dated September 16, 2009, you requested a ruling on the status of women’s pullovers from El Salvador or Dominican Republic under the DR-CAFTA. Styles WS082RA Version (1a) and 1 (b) are women’s sleeveless cut and sewn cheerleading pullovers. The garments front consists of four panels (left and right shoulder, middle, and lower panels) that are made of a polyester doubleknit fabric. The back panels are made of a 93% polyester 7% spandex ribbed knit fabric. The outer surface of the fabrics measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. A knitted polyester fabric overlay measuring approximately 1-1/4 inches wide is found over the shoulder/middle panel seam and also outlines the modified-rectangular shaped front neckline. Two knitted polyester fabrics measuring approximately ½-inch wide each are sewn together lengthwise and overlay the lower panel slightly below the seam of the middle/lower panels. A large lettering appliqué that spells out “EPIC” is applied to the center of the front panel. The garments also feature a modified racerback-like styled upper rear panel, front panel darts at either side of the bust, a triangle shaped “varsity” logo label at the lower left front panel, and a hemmed bottom. The garments reach to below the waist. The only difference between Style WS082RA Version (1a) and Style WS082RA Version (1b) is the fabrication of the overlays and lettering appliqué. The applicable subheading for both styles will be 6110.30.3059, 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/. You also requested a determination on whether or not Style WS082RA Version (1b) will qualify for DR-CAFTA preferential treatment. The manufacturing operations for Style WS082RA Version (1b) are as follows: The polyester double-knit fabric and polyester/spandex rib-knit fabric are manufactured in a U.S from originating material. The overlays are made of a knitted fabric constructed of 60% nylon 30% metallic 5% spandex with sequin on the outer surface. The fabrics are manufactured in Korea. The fabrics are shipped to El Salvador or Dominican Republic to be cut, sewn and assembled into the finished garment. The three layer lettering appliqué is made with a bottom and top layer of coated fabrics, and a middle layer of a metallic fabric with sequin on the outer surface. The fabrics are constructed of 60% nylon, 30% metallic and 5% spandex. The fabrics are manufactured in Korea. The appliqué is shipped from Korea to El Salvador or Dominican Republic. The sewing thread, used to assemble the components, is formed in El Salvador or Dominican Republic. The garments are exported directly from DR-CAFTA 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 for WS082RA Version (1b) is the polyester double knit fabric and polyester/spandex rib knit fabric. Since the fabrics are stated to be an originating material they do 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 Style WS082RA Version (1b) will be formed and finished in one or more of the parties to the Agreement. Based on the facts provided, Style WS082RA Version (1b) will qualify for DR-CAFTA preferential treatment, because it meets 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 classification under subheading 6110.30.3059, contact National Import Specialist Francine Vivona-Brock at (646) 733-3049. If you have any questions regarding the eligibility for preferential treatment under DR-CAFTA, contact National Import Specialist Rosemarie Hayward at 646-733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division