The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a girl’s knitted garment from Guatemala.

N091615 January 25, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6109.10.0070 Ms. Emilia Arroyo Jerry Leigh 7860 Nelson Road Van Nuys, CA 91402 RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a girl’s knitted garment from Guatemala. Dear Ms. Arroyo: In your letter dated January 20, 2010, you requested a ruling on the status of a girl’s sleeveless garment under the DR-CAFTA. Style YT8735 is described as a girl’s pullover. The item has tank top styling, including a front and back round neckline, two and a half inch wide shoulder straps, and a hemmed bottom. The armholes and neckline have contrast color mesh knit trim. The garment will have a screen print design. The front and back panels are made of two by one rib knit cotton fabric. The neck binding is made of cotton rib knit fabric. The mesh trim is made of polyester lace fabric. The fabric for the two by one rib knit cotton fabric and rib knit binding fabric are produced in the United States from yarns manufactured in the U.S. The sewing thread is formed and finished in Guatemala. The lace fabric for the mesh trim is made in China. In Guatemala, the fabrics are cut, sewn and assembled into the finished garment and a heat transfer print is applied to the front panel. The ink and metallic foil used to produce the print is manufactured in the U.S. The garments are exported directly from Guatemala to the U.S. The essential character of the pullover is imparted by the rib knit cotton main body fabric. You propose tariff classification in subheading 6110.20.2079. That provision is inappropriate because the item is more specifically provided for as a tank top and similar garment in heading 6109. The applicable subheading for style YT8735 will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women’s or girls’, other, other. The duty rate will be 16.5% 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/. 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, the goods described above qualify for DR-CAFTA preferential treatment, because they will meet the requirements of HTSUS General Note 29(b)(ii)(A). 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 the rule for that good.” The component that determines the classification is the cotton knit fabric which is an originating material. The goods 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division