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

N279598 October 20, 2016 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6101.30.2010; 6102.30.2010 Ms. Patricia Junco Seaboard Solutions Inc. 7860 NW 80 St. Miami, FL 33126 RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of women’s and men’s long sleeve jackets from El Salvador. Dear Ms. Junco: In your letter dated September 12, 2016, on behalf of your client, Ben Wachter Associates, you requested the status of women’s and men’s long sleeve jackets under the DR-CAFTA. Your samples will be returned under separate cover. Style 18503 is a men’s jacket constructed from 100% polyester knit fabric that is brushed on the inside surface. The unlined garment features a stand-up collar, a full frontal opening with a zipper closure fitted with a wind flap behind it, long sleeves with elasticized cuffs, a patch pocket on the left chest, zippered pockets below the waist, pockets in the lower, inside front panels, and a hemmed bottom fitted with a draw cord and cord locks for tightening. Style 18504 is a women’s jacket constructed from 100% polyester knit fabric that is brushed on the inside surface. The unlined garment features a stand-up collar, a full frontal opening with a zipper closure fitted with a wind flap behind it, long sleeves with elasticized cuffs, zippered pockets below the waist, pockets in the lower, inside front panels, and a hemmed bottom fitted with a draw cord and cord locks for tightening. The applicable subheading for style 18503 will be 6101.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’, 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. The applicable subheading for style 18504 will be 6102.30.2010, HTSUS, which provides for Women’s or girls’, overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The rate of duty will be 28.2% ad valorem. The manufacturing process for both garment styles is as follows: The 100% polyester knit fabric used to manufacture the garments is knitted in the United States from yarn which is spun or extruded in the United States. The woven 78% nylon 22% spandex fabric used to make the cuffs is formed and finished in Guatemala. The fabric, used to construct the pockets, is formed and finished in Guatemala of yarns formed and finished in El Salvador. The woven nylon fabric, used to construct the patch pockets, is manufactured in Taiwan. The plastic zippers are of unknown origin. The 100% polyester thread, used to assemble the garment, is formed and finished in Costa Rica. The fabric is cut into components, sewn, and assembled into finished garments in El Salvador. The garments will be shipped directly from El Salvador to the United States. General Note 29(b), 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, 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. Since the garments contain non-originating materials, they are required to undergo an applicable change in tariff classification to meet the requirements of GN 29(b)(ii)(A). For goods classified in Chapter 61, General Note 29(n), 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. For the garments classified in heading 6101, General Note 29(n) 61.1 requires: A change to subheadings 6101.10 through 6101.30 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: (A) 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, and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. For the garments classified in heading 6102, General Note 29 (n) 61.3B requires: A change to subheading 6102.30 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: (A) 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, and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for chapter 61. The component that determines the classification of both garments is the polyester knit fabric. You state the polyester knit fabric will be formed and finished in a DR-CAFTA country from yarns formed and finished in a DR-CAFTA country. In addition to meeting the commodity specific rules above, the DR-CAFTA chapter rules for elastomeric fabric and sewing thread must also be satisfied for each garment. General Note 29(n), Chapter 61, Chapter rule 3 states in pertinent part: Notwithstanding chapter rule 2 to this chapter, a good of this chapter, containing fabrics of subheading 5806.20 or heading 6002 shall be considered originating only if such fabrics are both formed from yarn and finished in the territory of one or more of the parties to the Agreement. You state the nylon spandex woven fabric, classified under subheading 5806.20, used to construct the elasticized cuffs is formed and finished in one of the parties to the Agreement. General Note 29(n), Chapter 61, Chapter rule 4 states in pertinent part: Notwithstanding chapter rule 2 to this chapter, a good of this chapter, containing sewing thread of headings 5204, 5401, and 5508 or yarn of 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. You state the polyester thread or yarn used as thread for assembly is classified under heading 5402 and is formed and finished in one or more parties to the Agreement. Based on the facts provided, the garments will qualify for DR-CAFTA preferential treatment because they meet the requirements of HTSUS General Note 29(b)(ii)(A). The garments are therefore 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 the World Wide Web at https://hts.usitc.gov/current. 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 Deanna Boldt via email at deanna.m.boldt@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division