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

N236087 December 14, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6104.53.2020; 6109.90.1065; 6110.30.3059 Mr. Ricky Villena Neutralogistics CHB 8400 NW 25th Street, Suite 100 Miami, FL 33122 RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of women’s and girls’ garments from El Salvador. Dear Mr. Villena: In your letter dated November 28, 2012 you requested a ruling on behalf of Singer Capital Investments LLC on the status of women’s and girls’ garments from El Salvador under the DR-CAFTA. Style CD-02, is a woman’s sleeveless dress, which you call a “tennis dress” that is constructed from 88% polyester and 12% spandex knit fabric. The dress features a gathered u-shaped front neckline, a racer back, and a hemmed bottom. Also, there are contrasting red color overlays on the shoulders, the middle of the front panel and edges of the ornamental panel which are composed of 88% polyester and 12% spandex knit fabric. The armholes and neckline are finished with self-fabric capping. The garment also features a 100% polyester ornamented knit panel below the waist. The dress extends from the shoulders to the mid-thigh area. Style B-28, is a girl’s tennis style skirt constructed of 88% polyester, 12% spandex knit fabric. The skirt has a fabric covered elasticized waistband and a self-fabric panty that is sewn into the interior waistband. The outer shell is decorated by two horizontal bands of contrast color 86% nylon, 14% spandex mesh knit fabric overlays that circumvent the garment. Style T-52, is a woman’s sleeveless pullover that is constructed from 88% polyester and 12% spandex knit fabric. The outer surface of the garments fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a u-shaped front neckline, a high rear neckline, contrast color capping at the neckline and armholes composed of 88% polyester and 12% spandex knit fabric, and a straight garment bottom. The garment also features a mesh overlay constructed from 86% nylon and 14% spandex knit fabric. The garment extends to below the waist. Style CT-38 is a woman’s tank top constructed from 88 % polyester and 12 % spandex knit fabric. The garment features a racer back style with a U-shaped neckline in front; pieced construction with contrasting color panels; 1 1/4 inch wide shoulder straps; two small decorative 100 % polyester tricot knit overlays on the front panel; contrasting color piping in the middle of the front panels composed of 88 percent polyester and 12 % spandex knit fabric; capping on the armholes and neckline composed of 88 % polyester and 12 % spandex; and a plain, hemmed bottom. The tank top extends below the waist. The manufacturing operations for style CD-02 are as follows: The ornamental tricot knit fabric panel is made in Colombia. The main fabric is made in the U.S. The yarn for the main fabric is made in the U.S. The overlay fabric and yarn are manufactured in the U.S. The capping fabric and yarn is manufactured in the U.S. The elastomeric yarns are wholly formed in the U.S. The sewing thread and the fiber components are made in a DR-CAFTA country or the U.S. Cutting, sewing and assembly will be performed in El Salvador. The manufacturing operations for style B-28 are as follows: The ornamental mesh knit fabric is made in Korea and cut in El Salvador. The main fabric is made in the U.S. The yarn for the main fabric is made in the U.S. The waistband is composed of elastic made in El Salvador using polyester yarn made in the U.S. The other elastomeric yarns are wholly formed in the U.S. The sewing thread and the fiber components are made in a DR-CAFTA country or the U.S. Cutting, sewing and assembly will be performed in El Salvador. The manufacturing operations for style T-52 are as follows: The main fabric is made in the U.S. The yarn for the main fabric is made in the U.S. The mesh overlay fabric is imported from Korea and cut in El Salvador. The capping fabrics and yarns are manufactured in the U.S. The elastomeric yarns are wholly formed in the U.S. The sewing thread and the fiber components are made in a DR-CAFTA country or the U.S. Cutting, sewing and assembly will be performed in El Salvador. The manufacturing operations for style CT-38 are as follows: The tricot knit fabric is made in Colombia. The main fabric is made in the U.S. The yarn for the main fabric is made in the U.S. The piping and capping fabric and yarn are manufactured in the U.S. The elastomeric yarns are wholly formed in the U.S. The sewing thread and the fiber components are made in a DR-CAFTA country or the U.S. Cutting, sewing and assembly will be performed in El Salvador. The applicable subheading for style CD-02 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts ( other than swimwear ), knitted or crocheted: dresses: of synthetic fibers: other: women’s. The duty rate will be 16% ad valorem. The applicable subheading for style B-28 will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts ( other than swimwear ), knitted or crocheted: dresses: of synthetic fibers: other: girl’s. The duty rate will be 16% ad valorem. The applicable subheading for style CT-38 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of man-made fibers: Women’s. The duty rate will be 32% ad valorem. The applicable subheading for style T-52 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem. 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.For all garments, the component that determines the classification is the polyester/spandex knit panel.The component that determines the classification is the 88% polyester 12% spandex knit fabric. Based on the facts provided, the garments qualify for DR-CAFTA preferential treatment because they will meet the requirements of HTSUS General Note 29(b). The component that determines the classification is an originating material. Therefore, it will be entitled to a free rate of duty under the DR-CAFTA upon compliance with all applicable laws, regulations, and agreements. 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/. 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 classification, contact National Import Specialist 359 at (646) 733-3049. If you have any questions regarding the eligibility under DR-CAFTA, contact National Import Specialist Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division