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

N143737 January 28, 2011 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6104.42.0020 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 dress from Guatemala. Dear Ms. Arroyo: In your letter dated January, 17, 2011, you requested a ruling on the status of a girl’s dress under the DR-CAFTA. Style KD0546 is a girl’s dress that consists of a knit short sleeve bodice and a woven blue denim skirt. The two fabric sections are sewn together at the waist. The waistline is distinguished by a sewn down one inch wide woven fabric ribbon. The upper body has pullover styling, short cap sleeves, a round neckline, and picot edging at the armholes and neck opening. An oversize screen print design featuring four cartoon fairies decorates the chest. The skirt section has side entry scoop pockets and a sewn–on narrow fabric ruffle hem. The bodice fabric is made of one by one rib knit cotton fabric. The skirt fabric is made of denim fabric that is 75 percent cotton, 23 percent polyester, 2 percent spandex. 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 woven denim fabric, spandex and ribbon are manufactured in China. The sewing thread and picot trim are formed and finished in Guatemala. In Guatemala, the fabrics are cut, sewn and assembled into the finished garment. The screen print is applied in Guatemala. The garments are exported directly from Guatemala to the U.S. Because the dress consists of separate knit and woven 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 cotton knit fabric. We agree that the upper body fabric creates a striking visual impact as compared to the muted denim skirt fabric. Based on GRI 3(b), the cotton knit fabric imparts the essential characteristic to the dress. The applicable subheading for Style KD0546 will be 6104.42.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ dresses, knitted or crocheted, of cotton, girls’. The duty rate will be 11.5% 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