The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of polyester mattress ticking fabric of double knit construction from El Salvador

N161655 May 20, 2011 CLA-2-60:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 6006.32.0040 Michael E. Zeller Moore & Van Allen PLLC Suite 4700 100 North Tryon Street Charlotte, NC 28202-4003 RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of polyester mattress ticking fabric of double knit construction from El Salvador Dear Mr. Zeller: In your letter dated February 24, 2011, on behalf of your client Bodet & Horst USA LP, you requested a ruling on the status of knitted mattress ticking fabric from El Salvador under the DR-CAFTA. The submitted sample is designated Bodet & Horst Style #110402. According to the information and sample provided, this product, which has been dyed a single uniform color, is a circular double knit fabric composed of 100% polyester. The construction of this fabric features textured stuffing yarns which have been inserted between the two outer layers during the knitting process, adding bulk and texture to the fabric. Weighing approximately 360 g/m2, this product will be imported in 45 inch widths. Your correspondence indicates that this weft knit fabric will be used to manufacture mattress covers.  The applicable subheading for the knit fabric designated as Style #110402 will be 6006.32.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other knitted or crocheted fabrics, of synthetic fibers, dyed, of double knit or interlock construction, of polyester. The general rate of duty will be 10 percent 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 have described and provided affidavits for the manufacturing operations as follows: The three 100% polyester textured filament yarns used to produce this fabric were produced in the United States, wholly of US originating fibers and/or other materials. These yarns were sent to El Salvador to be knitted into fabric. The fabric was dyed and finished in El Salvador. 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)(iii). The knit fabric was produced entirely in the territory of one or more of the parties to the Agreement exclusively from originating materials. 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 specified in General Note 29. 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 Maribeth Dunajski at (646) 733-3045. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division