CLA-2-42:OT:RR:NC:TA:348
Ms. Linda Rasco
Metro
P.O. Box 1066
Champlain, NY 12919
RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of men’s jackets and thermal undershirts from El Salvador.
Dear Ms. Rasco:
In your letter dated July 10, 2008, on behalf of Arc’Teryx Equipment Inc., you requested a tariff classification ruling.
Style 7336 is a men’s jacket constructed from 100% polyester, knit pile fabric that is napped on the inside surface. Style 7336 has a self-fabric stand-up collar; a full front opening with a zippered closure; long sleeves with elasticized capping at the cuffs; zippered side entry pockets below the waist; a zippered patch pocket on the left sleeve; an embroidered logo on the upper left chest and on the sleeve pocket; and a straight bottom with a drawcord and cord locks.
Style #7342 “Rho AR Top” is a men’s thermal undershirt made of 88% polyester, 12% spandex knit fabric with a smooth outer surface and a brushed fleece surface on the underside. The snug-fitting long sleeve undershirt features flatlock seam construction throughout, a nine-inch zippered opening at the T-neck (which resembles a two-inch turtleneck), and a laminated stretch woven pocket on the upper left chest with a zippered closure. The hangtag indicates that the stretch fabric garment is a base layer that is breathable, helps control odor, is quick drying and pulls moisture away from the skin for rapid evaporation, and keeps the wearer dry and comfortable. Other features include hemmed arm openings and a hemmed bottom with a slightly longer back tail. The garment is designed to be worn against the skin under other clothing.
The applicable subheading for Style 7336 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 is 28.2% ad valorem.
The applicable subheading for style #7342 will be 6109.90.1047, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers…men’s or boys’: thermal undershirts. The rate of duty will be 32% ad valorem.
Style 7336 falls within textile category 634. Style 7342 falls within textile category 652. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
The manufacturing operations for Style 7336 and 7342 from El Salvador are as follows:
The spandex and polyester fibers, yarns and fabrics are sourced from a DR-CAFTA party.
In El Salvador, the fabrics are cut, sewn and assembled into the finished garment.
The garment is 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 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.
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)(i). 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).
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 Rosemarie Hayward at 646-733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division