CLA-2-61:OT:RR:NC:TA:348
Ms. Emilia Arroyo
Jerry Leigh
7860 Nelson Road
Van Nuys, CA 91402
RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of women’s jackets from Guatemala.
Dear Ms. Arroyo:
In your letter dated May 19, 2010, you requested a ruling on the status of women’s jackets under the DR-CAFTA. The sample which you submitted is being retained by this office.
Style JJ2219 is a women’s “(Insound)™” label jacket constructed of a 50% polyester 37.5% cotton 12.5% rayon knit fabric that has been napped on the underside. The garment features a full front zippered opening, a lined self-fabric hood with a drawstring tightener, long sleeves with tight fitting ribbed knit cuffs, two patch pockets on the front panels, and a tight fitting ribbed knit bottom band. The garment has embedded headphones on either end of the hood drawstring tighteners. The attached garment hangtag indicates the headphones “work with most mp3 players and mobile phones”; such devices can be secured and connected in the wired zippered pocket that is found inside the right side patch pocket. The garment extends to below the waist.
The applicable subheading for the garment will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s overcoats…windbreakers and similar articles, knitted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The duty rate 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/.
You have described the manufacturing and assembly of the garment as follows:
The polyester/cotton/viscose rayon fabric is manufactured in the United States from U.S. polyester and cotton fibers and viscose rayon fibers from Spain.
The care labels are manufactured in the U.S.
The woven labels, metal zippers, metal zipper pulls and drawstrings are manufactured in China.
The embedded headphones are manufactured in China.
The fabric will be cut, sewn and assembled into jackets in Guatemala.
The filament sewing thread is formed and finished in Guatemala.
The garment will be shipped directly from Guatemala to the U.S.
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--
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
the good was produced entirely in the territory of one or more of the parties to the Agreement exclusively from originating materials.
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.
The component that determines the classification is the polyester/cotton/viscose rayon fabric.
General Note 29 (n), Chapter 61, Chapter rule 4 states:
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 sewing thread used to assemble the garment will be formed and finished in one or more of the parties to the Agreement.
For goods classified in subheading 6102.30, General Note 29/61.3B requires:
A change to headings 6102.30 from any other chapter, except from headings 5111 through 5113, 5204 and 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.
Any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 for Chapter 61.
The non-originating material used in the production of the garment is the viscose rayon staple fiber. Viscose rayon staple fiber is classified in either heading 5504 or 5507, HTSUS.
Based on the facts provided, Style JJ2219 qualifies for DR-CAFTA preferential treatment, because it meets the requirements of HTSUS General Note 29(b)(ii)(A). The merchandise will therefore be entitled to a free rate of duty under the DR-CAFTA upon compliance with all applicable laws, regulations, and agreements.
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 classification, contact National Import Specialist Francine Vivona-Brock at 646-733-3049. If you have any questions regarding the eligibility for preferential treatment under DR-CAFTA, contact National Import Specialist Rosemarie Hayward at 646-733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division