The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of gloves from Costa Rica.

N260160 January 8, 2015 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6116.10.5520; 6116.10.6500 Sandra Tovar, President CST, Inc. 500 Lanier Ave., W. Suite 901 Fayetteville, GA 30214 RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of gloves from Costa Rica. Dear Ms. Tovar: In your letter dated December 11, 2014 you requested, on behalf of your client, Wells Lamont Retail, a ruling on the status of gloves from Costa Rica or another CAFTA participating country under the DR-CAFTA. You submitted five samples of gloves. Style 524 is described by you as a glove made from preexisting machine knit 100% polyester fabric. The glove is actually of string knit construction. Your letter states that the fabric is knit in Costa Rica (or another CAFTA country) with USA origin yarns. Since the glove is actually string knit, we are considering CAFTA status based on the glove being string knit in Costa Rica. After the gloves are formed, they are dipped in latex which originates in China. The latex coating covers the entire palm from the wrist to the fingertips and also extends part of the way up the sides of the fingers and over the tips of the fingers. The latex comprises 54% of the overall weight of the glove. Style 133 is described by you as a glove made from preexisting machine knit 100% polyester fabric. The glove is actually of string knit construction. Your letter states that the fabric is knit in Costa Rica (or another CAFTA country) with USA origin yarns. Since the glove is actually string knit, we are considering CAFTA status based on the glove being string knit in Costa Rica from U.S. yarns. The glove is then dipped in latex, which originates in China. The latex coating covers the entire palm from the wrist to the fingertips and also extends part of the way up the sides of the fingers and over the tips of the fingers. The latex comprises 51% of the overall weight of the glove. Style 559 is described by you as a glove made from preexisting machine knit 100% nylon fabric. The glove is actually of string knit construction. Your letter states that the fabric is knit in Costa Rica (or another CAFTA country) with USA origin yarns. Since the glove is actually string knit, we are considering CAFTA status based on the glove being string knit in Costa Rica from U.S. yarns. The glove is then dipped in polyurethane, which originates in China. The polyurethane coating covers the entire palm from the wrist to the fingertips and also extends part of the way up the sides of the fingers and over the tips of the fingers. The coating comprises 33% of the overall weight of the glove. Style 568 is described by you as a glove made from preexisting machine knit 100% polyester fabric. The glove is actually of string knit construction. Your letter states that the fabric is knit in Costa Rica (or another CAFTA country) with USA origin yarns. Since the glove is actually string knit, we are considering CAFTA status based on the glove being string knit in Costa Rica from U.S. yarns. The glove is then double-dipped in nitrile, which originates in China. The first coating covers the entire glove except for a small portion on the back and the area below the heel of the hand. The second coating, which has a sanded finish, covers the entire palm from the wrist to the fingertips and also extends part of the way up the sides of the fingers and over the tips of the fingers. The coating comprises 67% of the overall weight of the glove. Style 558 is described by you as a glove made from preexisting machine knit fabric composed of 93% polyester and 7% carbon fibers. The glove is actually of string knit construction. Your letter states that the fabric is knit in Costa Rica (or another CAFTA country) with USA origin yarns. Since the glove is actually string knit, we are considering CAFTA status based on the glove being string knit in Costa Rica from U.S. yarns. The glove is then dipped in polyurethane, which originates in China. The polyurethane coating covers the entire palm from the wrist to the fingertips and also extends part of the way up the sides of the fingers and over the tips of the fingers. The coating comprises 36% of the overall weight of the glove. The applicable tariff provision for styles 524, 133 and 568 will be 6116.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “gloves, mittens and mitts, knitted or crocheted, impregnated, coated or covered with plastics or rubber, other, without fourchettes, other, other”. The general rate of duty will be 7%. The applicable tariff provision for styles 559 and 558 will be 6116.10.5520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “gloves, mittens and mitts, knitted or crocheted, impregnated, coated or covered with plastics or rubber, other, without fourchettes, other, containing 50 percent or more by weight of cotton, man-made fibers, or any combination thereof, other”. The general rate of duty will be 13.2%. 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. General Note 29 (n), HTSUS, states in subdivision (61) (38) that a material of foreign origin may qualify under CAFTA if each nonoriginating material used in the production of the good undergoes the following change in tariff classification: A change to headings 6114 through 6116 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516 or 6001 through 6006, provided that the good is cut or knit to shape, or both, and sewn or otherwise assembled in the territory of one or more of the parties. 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)(61)(38). The string knit construction of the gloves meets the knit to shape requirement. The coating for each of the gloves meets the terms of the tariff shift. 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. 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). The gloves will be returned to you under separate cover. 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 Lenore Ort at k.lenore.ort@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division