The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of children’s knit apparel from Honduras.

N238398 February 26, 2013 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6109.90.1090 Mr. Gerald Wyckoff Charles A. Redden, Inc. 1609 Vauxhall Road 2nd Floor Union, NJ 07083 RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of children’s knit apparel from Honduras. Dear Mr. Wyckoff: In your letter dated February 11, 2013 on behalf of your client Lollytogs dba LT Apparel Inc., you requested a ruling on the status of a children’s long sleeve T-shirt under the DR-CAFTA. The submitted sample, style AA5291 is made of finely knit jersey fabric that is 85% polyester, 15% cotton. The item has a round rib knit neckline, hemmed cuffs, a hemmed bottom and coverage to the waist. The tight fitting garment also has a screen print design across the chest and a small fabric label at one side of the front hem. The fabric for the polyester cotton fabric is produced in Honduras from yarns manufactured in El Salvador and fibers manufactured in El Salvador and the United States. The sewing thread is formed and finished in the United States. In Honduras, the fabric is cut, sewn and assembled into the finished garment. The garment is exported directly from Honduras to the U.S. The origin of the ink used for the screen print chest design and the information label at the inside nape of the neck are not known. The origin of the fabric label at the front hem is also not known. The applicable subheading for style AA5291 will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of man-made fibers, 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. 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 polyester 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, Thomas J. Russo Director National Commodity Specialist Division