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

N085549 December 10, 2009 CLA-2-61:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6101.30.2010 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 jacket from El Salvador. Dear Mr. Gitomer: In your letter dated November 20, 2009, on behalf of your client LLBean Incoporated, you requested a ruling on the status of a men’s jacket under the DR-CAFTA. Style FJM3 is a men’s jacket constructed from 100% polyester, finely knit pile fabric that is napped on the inside and outside surfaces. Style FJM3 features a self-fabric stand-up collar; a full front opening with a zippered closure that extends through the collar; long, tapered sleeves; a zippered pocket on the left chest; zippered pockets below the waist; mesh knit pocket linings; an embroidered logo on the lower left side near the hem; nylon binding on the sleeve cuffs, the inner storm flap, and at the rear neckline; and a straight bottom with a drawcord and cord locks. Style FJM3 will be imported in Men’s Regular sizes. The same garment will be imported as Style FJM5 in Men’s Tall sizes. The applicable subheading for Styles FJM3 and FJM5 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of man-made fibers: other: other: men’s. The rate of duty is 28.2% 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 fabric for the polyester pocket lining is 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 rayon 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— the good is a good wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement; the good was produced entirely in the territory of one or more of the parties to the Agreement, and— 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 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 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. 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). 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, contact National Import Specialist Mary Ryan at 646-733-3271. If you have any questions regarding 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