CLA-2-61:OT:RR:NC:TA:N3:358
Ms. Nikki Adams
Fruit of the Loom
One Fruit of the Loom Drive
P.O. Box 90015
Bowling Green, KY 42102-9015
RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of boys’ knitwear from Honduras, El Salvador or the Dominican Republic.
Dear Ms. Adams:
In your letter dated May 9, 2008, you requested a classification ruling concerning the status of certain boys’ knitwear under the DR-CAFTA.
You have submitted three samples representing six styles of boys’ knitwear. The first sample, styles 973B and 973BR is a pair of boy’s pull-on, elastic waist sweat pants. The second sample, styles 562B and 562BR is a boy’s long sleeve pullover sweatshirt. The third sample, style 996Y and 996YR is a boy’s hooded, long sleeve pullover sweatshirt. The garments are made of finely knit 40% cotton, 60% polyester fabric that is napped on the inside.
You state that the yarn used to make the garment fabric is spun in the United States from 40% U.S. origin cotton, 40% U.S. origin polyester staple fibers and 20% black polyester staple fibers originating in a non-NAFTA country. The U.S. spun yarn will be shipped to a fabric manufacturer in the U.S. or DR-CAFTA country where it will be knitted into fabric. You further state that the fabric shipped to a DR-CAFTA country where it will be cut and sewn and wholly assembled into the finished good.
The applicable tariff provision for the boy’s sweatpants, styles 973B and 973BR will be 6103.43.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ trousers, breeches and shorts, of synthetic fibers, other, trousers and breeches, boys’, other. The general rate of duty will be 28.2% ad valorem.
The applicable tariff provision for the boy’s sweatshirts, styles 562B, 562BR, 996Y and 996YR will be 6110.30.3040 , 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, sweatshirts, men’s or boys’. The general rate of duty 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/.
General Note 29(b), HTSUS, sets forth the criteria for determining whether a good is originating under 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.
With respect to the boys’ sweatpants, General Note 29 (n) 61.12 requires:
A change to subheadings 6103.41 through 6103.49 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 to the Agreement.
As the non-originating black polyester staple fibers are classified in heading 5503, the sweatpants meet the change in tariff classification required by General Note 29 (n) 61.12, HTSUS. Thus, the sweatpants qualify for preferential treatment under this note.
With respect to the boys’ sweatshirts, General Note 29 (n) 61.32 requires:
A change to headings 6109 through 6111 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 to the Agreement.
As the non-originating black polyester staple fibers are classified in heading 5503, the sweatshirts meet the change in tariff classification required by General Note 29 (n) 61.32, HTSUS. Thus, the sweatshirts qualify for preferential treatment under this note.
The boy’s sweatpants, styles 973B and 973BR, and boys’ sweatshirts, styles 562B, 562BR, 996Y and 996YR qualify for preferential treatment under the DR-CAFTA because the requirements in General Note 29(b) HTSUS for determining whether a good is originating under the DR-CAFTA are met.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division