The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of boys’ shirts from El Salvador.

N256519 January 16, 2015 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6205.30.2080; 9822.05.01 Mr. John B. Pellegrini McGuire Woods LLP 1345 Avenue of the Americas Seventh Floor New York, NY 10105-0106 RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of boys’ shirts from El Salvador. Dear Mr. Pellegrini: In your letter dated August 19, 2014 on behalf of your client, Paris Accessories, Inc, you requested a classification ruling for a boy’s shirt, Style 12JAH00641. Additionally, you requested the status of the shirts under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA). The submitted sample, Style 12JAH00641, is a boy’s shirt, size 3T, which you state is constructed from 65 percent polyester, 35 percent cotton poplin fabric. The shirt features long sleeves, a straight collar, a full front opening with a four button closure, hemmed cuffs with a one button closure on each and a straight hemmed bottom. In a subsequent e-mail, you indicated the shirts will be imported in sizes 2T-4T. As requested, the sample is being returned. The applicable subheading for the boy’s shirt will be 6205.30.2080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boy’s shirts: Of man-made fibers: Other: Other: Other: Other: Other.” The rate of duty will be 29.1 cents per kilogram plus 25.9 percent ad valorem. You state that the garment is cut and sewn in El Salvador of non-originating fabric. You further advise that the fabric is produced in China and is designated by the Office of Textiles and Apparel (OTEXA) as short supply numbers 7 and 44. General Note (GN) 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. The fabric of this garment is made in China, therefore, the article is not wholly obtained or produced, nor does it meet the tariff shift rule specified in GN 29(n). However, you have suggested that the shirt is eligible for the DR-CAFTA preferential rate of duty through the use of GN 29(m) and 9822.05.01, HTSUS. You provided two swatches of fabric which were examined by a U.S. Customs and Border Protection laboratory. General Note 29(m)(viii)(B) states, in pertinent part, that An apparel good of chapter 61 or 62 of the tariff schedule and imported under heading 9822.05.01 of the tariff schedule shall be considered originating if it is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties to the Agreement, and if the fabric of the outer shell, exclusive of collars and cuffs where applicable, is wholly of— (1) one or more fabrics listed in U.S. note 20 to subchapter XXII of chapter 98; or (2) one or more fabrics formed in the territory of one or more of the parties to the Agreement from one or more of the yarns listed in U.S. note 20 to such subchapter XXII; or (3) any combination of the fabrics referred to in subdivision (B)(1), the fabrics referred to in subdivision (B)(2) or one or more fabrics originating under this note. The originating fabrics referred to in subdivision (B)(3) may contain up to 10 percent by weight of fibers or yarns that do not undergo an applicable change in tariff classification set out in subdivision (n) of this note. Any elastomeric yarn contained in a fabric referred to in subdivision (B)(1), (B)(2) or (B)(3) must be formed in the territory of one or more of the parties to the Agreement. Chapter 98, subchapter XXII of the HTSUS, U.S. Note 20(a) to that chapter states in pertinent part, that Heading 9822.05.01 shall apply to textile or apparel goods of chapters 50 through 63 and subheading 9404.90 that contain any of the fabrics, yarns or fibers set forth herein, are described in general note 29 to the tariff schedule and otherwise meet the requirements of such general note 29. Within Chapter 98, subchapter XXII of the HTSUS, U.S. Note 20(a) and the Office of Textiles and Apparel’s short supply list for CAFTA-DR, Annex 3.25, are the following designated fabrics: (7) Fabrics classified in subheading 5513.11 or 5513.21, not of square construction, containing more than 70 warp ends and filling picks per square cm, of average yarn number exceeding 70 metric. (44) Man-made fiber fabrics, not of square construction, containing more than 70 warp ends and filling pics per cm2, of average yarn number exceeding 70 metric, classified in subheading 5513.11 or 5513.21. Chapter 98, subchapter XXII of the HTSUS, U.S. Note 20(b) to that chapter states in pertinent part, that The United States Trade Representative may modify the enumeration of designated fabrics, yarns and fibers set forth in subdivision (a) of this note to reflect CITA determinations described in subdivision (a) of this note, in a notice published in the Federal Register. The fabric submitted to this office for the boy’s shirt meets the definition of a short supply fabric listed with OTEXA under both (7) and (44). You stated the fabric is then cut and sewn in El Salvador. Therefore, the shirt meets the requirements of HTSUS General Note 29(m)(viii)(B)(1). Based on the facts provided, the boy’s shirt qualifies for DR-CAFTA preferential treatment under heading 9822.05.01, HTSUS. The garment will therefore be entitled to a free rate of duty under the DR-CAFTA assuming compliance with HTSUS General Note 29(m)(viii)(B)(1). 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 ruling, contact National Import Specialist Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division