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

N251569 March 31, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Mr. Joshua Swift GTM Sportswear 520 McCall Road Manhattan, KS 66502 RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of women’s jacket from Guatemala. Dear Mr. Swift: In your undated letter, you requested a ruling on the status of a women’s jacket from Guatemala under the DR-CAFTA. The sample is being returned, as requested. The submitted sample, style LF210L, is a woman’s “G GTM Sportswear®” label jacket made from 50% cotton and 50% polyester knit fabric (the front and rear panels) and 60% cotton and 40% polyester knit fabric (the sleeve components). The jacket’s front and back panels feature a decorative 100% polyester open-work lace-like overlay. The jacket extends from the shoulders to the hip area and is worn over other garments for warmth and protection from the elements The jacket features a full front opening with seven snap closures, a rib knit stand-up collar, two front pockets at the waist area, long sleeves with tight fitting rib knit cuffs, the “G” logo embroidered on the wearer’s lower left sleeve, and a tight fitting rib knit bottom. The essential character of the sample garment is imparted by the knit fabric which forms the jacket body, General Rules of Interpretation (GRI) 3(b) noted. Accordingly, the garment is properly classified as a jacket under 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS). Due to the fact that the garment is to be constructed of a 50/50 blend of fibers, it is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The garment will be classified as if it consisted wholly of that one textile material which is covered by the heading that occurs last in numerical order among those, which equally merit consideration. Even a slight change in the fiber content may result in a change of classification. The garment may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. The applicable subheading for style LF210L will be 6102.30.2010, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The duty rate will be 28.2% ad valorem. The manufacturing operations are as follows: The openwork lace-like knit fabric is produced in China. The polyester/ cotton fabrics are produced in Guatemala from Guatemalan yarns. All fabrics are cut, sewn and assembled in Guatemala. The sewing thread is formed and finished in El Salvador. The pocket bag fabric is formed and finished in Guatemala. The jackets are exported directly to the United States from Guatemala. 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. As the good contains non-originating materials, it would have to undergo an applicable change in tariff classification in order to meet the requirements of GN 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 that rule for that good. The component that determines the classification is the polyester/cotton fabric. Both fabric and yarns are originating merchandise and do not have to meet the terms of the tariff shift. Additionally, the pullovers must meet the requirements of GN 29(n), HTSUS, Chapter rules 4, and 5 pertaining to sewing thread and pocket bag fabric. Chapter rule 4 requires certain sewing thread to be formed and finished in the territory of the DR-CAFTA parties. Chapter rule 5 requires pocket bag fabric to be formed and finished in the territory of the DR-CAFTA parties from yarn wholly formed in the territory of the DR-CAFTA parties. Chapter rule 4: 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 the garment will be formed and finished in one or more of the parties to the Agreement. Chapter rule 5: Notwithstanding chapter rule 2 to this chapter, a good of this chapter, that contains a pocket or pockets shall be considered originating only if the pocket bag fabric has been formed and finished in the territory of one or more to the parties to the Agreement from yarn wholly formed in the territory of one or more of the parties to the Agreement. The pocket bag fabric will be formed and finished in one or more of the parties to the Agreement from yarn wholly formed in the territory of one of more of the parties to the Agreement. Based on the facts provided, the jacket will qualify for DR-CAFTA preferential treatment, because they 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. 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 Renee Orsat at Renee.Orsat@cbp.dhs.gov. If you have any questions regarding the eligibility under DR-CAFTA, contact National Import Specialist Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division