The tariff classification and status under the North American Free Trade Agreement (NAFTA) and the Dominican Republic – Central America Free Trade Agreement (DR-CAFTA) of a woman’s pullover.

N252843 May 22, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Emilia Macias Jerry Leigh 7860 Nelson Road Van Nuys, CA 91402 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) and the Dominican Republic – Central America Free Trade Agreement (DR-CAFTA) of a woman’s pullover. Dear Ms. Macias: In your letter dated April 23, 2014, on behalf of your client, Jerry Leigh, you requested a ruling on the classification and eligibility of a woman’s pullover under the NAFTA and DR-CAFTA. Your sample will be retained by this office. Style YT15169 is a woman’s short sleeved pullover constructed from two different fabrics. The entire front panel is constructed from 90% cotton 10% polyester jersey knit fabric. The stitch count in which the fabric was formed exceeds 9 stitches per 2 centimeters counted in the direction in which the stitches were formed. The entire back panel is constructed from 100% polyester multi chiffon print fabric. The two panels are sewn together creating a short sleeve. The garment extends from the shoulder to the waist with a straight hemmed bottom and a screen printed Minnie Mouse design on the front panel. The jersey knit fabric component imparts the essential character of the garment. The applicable tariff subheading, for style YT15169, will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of cotton: Other: Other: Women’s or girls’: other. The rate of duty will be 16.5% 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 the World Wide Web at http:www.usitc.gov/tata/hts/. Style YT15169 will be manufactured in Mexico as style YT15169A and in Guatemala as style YT15169B. You have described the manufacturing process for style YT15169A as follows: Front panel is of 90% cotton/10% polyester fabric panel is formed in the U.S. from U.S. yarns; Back panel is of 100% polyester fabric formed in China; Sewing thread is formed and finished in China; General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that-- for the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as "goods originating in the territory of a NAFTA party" only if— they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or they have been transformed in the territory of Canada, Mexico and/or the United States so that— except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein, or the goods otherwise satisfy the applicable requirements of subdivisions (r),(s) and (t) where no change in tariff classification is required, and the goods satisfy all other requirements of this note; or they are goods produced entirely in the territory of Canada, Mexico and/or the United States exclusively from originating materials; or they are produced entirely in the territory of Canada, Mexico and/or the United States but one or more of the non-originating materials falling under provisions for "parts" and used in the production of such goods does not undergo a change in tariff classification because— (A) the goods were imported into the territory of Canada, Mexico and/or the United States in unassembled or disassembled form but were classified as assembled goods pursuant to general rule of interpretation 2(a), or (B) the tariff headings for such goods provide for and specifically describe both the goods themselves and their parts and is not further divided into subheadings, or the subheadings for such goods provide for and specifically describe both the goods themselves and their parts, provided that such goods do not fall under chapters 61 through 63, inclusive of the tariff schedule, and provided further that the regional value content of such goods, determined in accordance with subdivision (c) of this note, is not less than 60 percent were the transaction value method is used, or is not less than 50 percent where the net cost method is used, and such goods satisfy all other applicable provisions of this note. For purposes of this note, the term “material” means a good that is used in the production of another good, and includes a part or an ingredient; or-- Chapter 61, Chapter rule 2 states in pertinent part: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 of the good is 90% cotton 10% polyester jersey knit fabric. The applicable heading for this fabric is 6004.For goods classified in heading 6110, General Note 12/61.35 requires:A change to headings 6109 through 6111 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54, headings 5508 through 5516, or 6001 through 6006, provided that the good is both cut or sewn or otherwise assembled in the territory of one or more of the NAFTA parties. The fabric for the component that determines the classification is formed and finished in the U.S. from U.S. yarns and, therefore, is originating.Based on the facts provided, Style YT15169A qualifies for the NAFTA preferential treatment, because it meets the requirements of HTSUS General Note 12(b)(ii)(A). The merchandise will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.       You have described the manufacturing process for style YT15169B as follows: Front panel consists of 90% cotton/10% polyester fabric formed in the U.S. from U.S. yarns; Back panel consists of 100% polyester fabric formed in China; Sewing thread is formed and finished in Guatemala; Garment is cut and assembled in Guatemala; Garment is exported from Guatemala to the U.S.;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— the good is a good wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement; the good was produced entirely in the territory of one or more of the parties to the Agreement, and— each of the non-originating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (n) of this note; or 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 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 90% cotton/10% polyester fabric of the front panel of the top. For goods classified in heading 6110, General Note 29/61.25 requires: A change to any other good of heading 6105 through 6111 from any other chapter, except from headings 5111 through 5113, 5204 and 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knot to shape or both, and sewn or otherwise assembled in the territory of one or more of the parties. The fabric for the component that determines the classification is formed and finished in the U.S. from U.S. yarns and, therefore, is originating. The good must also meet the requirements of any applicable chapter rules to GN 29 (n) for Chapter 61. 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, or 5508 or yarn of heading 5402 used as sewing thread 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.Based on the facts provided, style YT15169B 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 upon compliance of 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, please contact National Import Specialist Renee Orsat at renee.orsat@cbp.dhs.gov . Sincerely, Gwenn Klein Kirschner, Acting Director National Commodity Specialist Division