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

N233615 October 22, 2012 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.9086 Mr. Jonathan Fee Alston & Bird LLp 950 F Street, NW Washington, DC 20004 RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of woman’s pullover and skirt from El Salvador or Dominican Republic. Dear Mr. Fee: In your letter dated September 11, 2012, on behalf of your client, Varsity Spirit Fashions and Supplies, you requested a tariff classification ruling. The samples are being returned to you as requested. Style MFBL101W, is a woman’s pullover. The garment features a v-shaped front neckline, a high rear neckline, contrast color inserts extending from the neckline down the front and rear panels below the armholes extending to the garment bottom, long hemmed sleeves with contrast color inserts extending down the sleeves to the sleeve endings, embroidery of the letter “W” on the lower front panel, and a straight hemmed garment bottom. The garment extends to below the waist. Style MFS101, is a woman’s short skirt. The garment features an elasticized waist, a hemmed bottom and piece construction on the front and rear panels. The skirt also features contrast color inserts extending from the waist down the side portion of the garment bottom. Pullover and skirt are constructed from an 80% polyester/20% spandex knitted fabric with a foil print dot coating on the outer surface that produces an overall “solid” lamé effect. The dots are uniform in size and spacing and do not create a design on the fabric. The applicable subheading for both styles will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Other: Women’s or girls’." The rate of duty will be 7.1 percent ad valorem. Description the manufacturing and assembly of the garments as follows: The coated polyester/spandex knit fabric is manufactured in South Korea. The narrow elastic knit fabric is formed in one or more the DR-CAFTA countries from polyester yarn formed in either a DR-CAFTA or non-DR-CAFTA country. The sewing thread is formed and finished in one or more of the DR-CAFTA countries. The embroidery thread is not dressed for use as sewing thread and is formed and finished in one or more of the DR-CAFTA countries. All fabrics will be shipped to El Salvador or the Dominican Republic to be cut, sewn and assembled into the finished garments. The finished garments will be imported directly into the U.S. from El Salvador or the Dominican Republic. General Note (GN) 29, HTSUS, sets forth the criteria for determining whether a good is originating under the DR-CAFTA. GN 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. Since the garments are produced in El Salvador or Dominican Republic from fabrics produced in a non-DR-CAFTA country, we must examine whether the non-originating fabrics meet the requirements specified in subdivision (n) to determine whether the garments qualify for reduced duty under the DR CAFTA. General Note 29 (n), Chapter 61, Chapter rule 3 states: Notwithstanding chapter rule 2 to this chapter, a good of this chapter containing fabrics of subheading 5806.20 or heading 6002 shall be considered originating only if such fabrics are both formed from yarn and finished in the territory of one or more of the parties to the Agreement. Style MFS101 features a waistband that is classified in heading 6002. The narrow elastic fabric is formed in one or more parties to the Agreement. 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 both garments will be formed and finished in one or more of the parties to the Agreement. General Note 29 (n) 61.37 requires: For goods classified in heading 6113, GN 29/61.37 requires: A change to any other good any other chapter, except from headings 5111 through 5113, 5204 and 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 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. The non-originating fabric, for each garment, is a coated fabric classified in heading 5906, HTSUS. The non-originating fabric does meet the terms of the tariff shift. Based on the facts provided, the garments does qualify for DR-CAFTA preferential treatment, because they do meet the requirements of HTSUS General Note 29(b)(ii)(A). The merchandise will be entitled to a free rate of duty under the DR-CAFTA. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). If you have any questions regarding the classification, contact National Import Specialist William Raftery at (646) 733-3047. If you have any questions regarding eligibility for preferential treatment under DR-CAFTA, contact National Import Specialist Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director, National Commodity Specialist Division