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

N271872 February 5, 2016 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053; 6101.30.2010 Mr. Davis Barlow Kelly Global Logistics, Inc. 701 W. 20th Street Hialeah, FL 33010 RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of men’s knit pullovers and jackets from El Salvador Dear Mr. Barlow: In your letter dated November 16, 2015, on behalf of your client, Supertex America, Inc., you requested a ruling on the classification and status under DR-CAFTA of men’s knit pullovers and jackets from El Salvador. Your samples will be returned. Style 39466 is a men’s hooded pullover constructed from 100% polyester, finely knit fabric that is brushed on the inside surface. The fabric measures 32 stitches per 2 centimeters counted in the horizontal direction. Style 39466 features a self-fabric hood with a drawstring and a contrasting color, 100% polyester mesh knit fabric lining; the word “patagonia” screen-printed across the chest; long sleeves with self-fabric banded cuffs; a self-fabric pouch pocket below the waist; overlock stitching at the seams; and a straight, loose-fitting, self-fabric bottom band that does not provide tightening to the garment. You state that Style 39467 is identical to Style 39466 except for different screen-printing on the front. Style 39468 is a men’s jacket constructed from 100% polyester knit fabric that is brushed on the inside surface. Style 39468 features a self-fabric hood with a drawstring and a contrasting color, 100% polyester mesh knit fabric lining; the word “patagonia” screen-printed on the left chest panel; long sleeves with self-fabric banded cuffs; full front zipper closure; self-fabric pockets below the waist; overlock stitching at the seams; and a self-fabric bottom band that provides tightening to the garment. You state that Style 39469 is identical to Style 39468 except for different screen-printing on the front. In your correspondence, you state your belief that Styles 39466 and 39467 are classifiable as sweatshirts under 6110.30.3040, Harmonized Tariff Schedule of the United States (HTSUS). However, these items are not considered sweatshirts because they do not have the snug fitting bottoms required of sweatshirts. Consequently, the applicable subheading for Styles 39466 and 39467 will be 6110.30.3053, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: men’s or boys’: other. The rate of duty will be 32% ad valorem. The applicable subheading for Styles 39468 and 39469 will be 6101.30.2010, 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. The rate of duty will be 28.2% 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/. The manufacturing operations for all Styles are as follows:  The polyester knit fabric for the outer shell of the garment is formed in El Salvador from two polyester yarns, one formed in the U.S. from filament fiber of U.S. origin, and the other formed in El Salvador from filament fiber of U.S. origin. The polyester mesh knit fabric for the hood lining is manufactured in Taiwan. The polyester sewing thread, used to assemble the components, is formed and finished in one or more of the DR-CAFTA countries. In El Salvador, the fabrics are cut, sewn and assembled into the finished garment. The garments will be exported directly from El Salvador 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). However, 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. The fabric was knitted in El Salvador from yarns wholly formed in the U.S. from filament fiber of U.S. origin. Since the fabric is stated to be an originating material it does not have to meet the terms of the tariff shift rule. 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 polyester sewing thread, used to assemble the garments, will be formed and finished in one or more of the DR-CAFTA countries. Based on the facts provided, all Styles 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 at maryalice.nowak@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division