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

N268021 September 22, 2015 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053; 6110.30.3059 Ms. Sandra Tovar 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 men’s knit pullovers from the Dominican Republic. Dear Ms. Tovar: In your letter dated August 17, 2015, on behalf of your client, Neff Motivation, you requested a ruling on the classification and status under the DR-CAFTA of men’s and women’s knit pullovers from the Dominican Republic. Your submitted sample of the men’s pullover will be retained in our files. Style DFLS660 is a men’s pullover garment constructed from 100% polyester, finely knit fabric that is brushed on the inside surface. The fabric measures 33 stitches per 2 centimeters counted in the horizontal direction. Style DFLS660 features a self-fabric stand-up collar; a partial front opening in a contrasting color, zippered closure; hemmed, long sleeves; contrasting color inserts extending from the undersleeves to the garment sides; two front slant pockets below the waist; and a straight, hemmed bottom. The undersleeve inserts that extend to each garment side are constructed from a bonded fabric consisting of an outer layer of 94% polyester/6% spandex, woven fabric and an inner layer of 100% polyester, knit fabric that is brushed on the inside surface. There is no plastic visible in cross section.  You state that this garment will also be imported as Style RFLS660 for men, and Styles DFLS660W and RFLS660W for women. A sample of the women’s garment is necessary before we will be able to render a ruling on the classification and DR-CAFTA eligibility of the women’s styles. In your correspondence, you suggest classification of Style DFLS660 as a jacket under 6101.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers: other: other: men’s. We disagree with your suggestion. Since the garment lacks a full front opening and is loose-fitting around the bottom, it does not have the character of a knit jacket and is more specifically provided for in HTSUS 6110 as a pullover.  Consequently, the applicable subheading for Styles DFLS660 and RFLS660 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boy’s: 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/. The manufacturing operations for Styles DFLS660 and RFLS660 are as follows:  The polyester knit fabric for the outer shell of the garment is formed in Honduras from yarns wholly formed in the U.S. from filament fiber of U.S. origin. The polyester/spandex woven fabric for the underarm panels and side inserts is manufactured in China. The polyester sewing thread used to assemble the components is formed in the U.S. and finished in Dominican Republic. The 100% nylon pocket bag fabric is formed and finished in the U.S. from yarns wholly formed in the U.S. In the Dominican Republic, the fabrics are cut, sewn and assembled into the finished garment. The garments will be exported directly from the Dominican Republic 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— (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 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 (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 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 that rule for that good.The component that determines the classification is the polyester knit fabric. Because this fabric was knit in the U.S. from yarns wholly formed in the U.S. from filament fiber of U.S. origin, it is an originating material and does not have to meet the terms of the tariff shift.Additionally, the pullover must meet the requirements of General Note 29(n), 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 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 polyester sewing thread used to assemble the garments will be formed from yarns in the U.S. and finished in the Dominican Republic. Chapter rule 5 states: 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 nylon pocket bag fabric is formed and finished in the U.S. from yarns wholly formed in the U.S. Based on the facts provided, Styles DFLS660 and RFLS660 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. 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 Maryalice Nowak via e-mail at maryalice.nowak@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division