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

N129057 October 27, 2010 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3059 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 pullover from Guatemala. Dear Ms. Arroyo: In your letter dated October 21, 2010, you requested a ruling on the status of a girl’s short sleeve pullover under the DR-CAFTA. Style ST9805 is a girl’s knit pullover that consists of two fabric layers that are sewn together at the shoulders. The outer layer has sleeveless shirt styling, a racer back, large cutouts at the armhole openings and a flared body that extends below the waist. The outer layer is made of 90 percent nylon, 10 percent spandex white lace knit fabric that has an all-over floral design. The inner layer has pullover styling, short cap sleeves, a round neckline, a hemmed bottom and garment coverage that extends to the waist. The inner layer is made of finely knit gray jersey fabric that is 90 percent cotton, 10 percent polyester. The fabric for the polyester lace fabric is produced in Guatemala from fibers and yarns manufactured in China. The spandex fibers and yarn are manufactured in the United States. The fabric for the cotton jersey fabric is produced in Guatemala from yarns manufactured in El Salvador and fibers manufactured in the United States. The 90 percent cotton, 10 percent polyester rib knit neck binding fabric is produced in Guatemala from yarn manufactured in El Salvador and fibers manufactured in the United States. The sewing thread is formed and finished in Guatemala. In Guatemala, the fabrics are cut, sewn and assembled into the finished garment. The garments are exported directly from Guatemala to the U.S. Because the pullover consists of separate polyester and cotton fabrics it is deemed an article of mixed components. You indicated in your letter that you believe the essential character of the garment is imparted by the underlying cotton jersey fabric. While the polyester fabric lace outer shell comprises over 60% of the visible surface area you suggest that the underlying cotton jersey fabric imparts the essential character. We disagree. While the weight of the jersey fabric exceeds the weight of the lace fabric, the lace fabric provides, except for the short sleeves and certain upper body areas, coverage of the entire garment front and back. The outer layer lace fabric creates a striking visual impact as compared to the mainly underlying muted color jersey fabric. Based on GRI 3(b), the polyester lace fabric imparts the essential characteristic to the pullover. The applicable subheading for Style ST9805 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers and similar articles, knitted or crocheted, of man-made fibers, other, other, other, 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/. 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 in pertinent part, 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 polyester knit fabric. For goods classified in heading 6110.30, General Note 61.25 requires: A change to headings 6105 through 6111 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement. The polyester knit fabric contains yarns from China which are classified in heading 5509. The merchandise does not qualify for preferential treatment under DR-CAFTA because (a) it will not be wholly obtained or produced entirely in the territory of one or more DR-CAFTA countries; (b) one or more of the non-originating materials used in the production of the goods will not undergo the change in tariff classification required by General Note 29(n)/61.25 HTSUS; and (c) it will not be produced entirely in the territory of one or more of the DR-CAFTA parties exclusively from originating materials. 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