CLA-2-61:OT:RR:NC:3:361
Mr. Vincent Iacopella
The Janel Group of Los Angeles, Inc.
460-A S. Hindry Avenue
Inglewood, CA 90630
RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a woman’s knitted t-shirt from Guatemala.
Dear Mr. Iacopella:
In your letter dated October 13, 2010, you requested a ruling on the status of a woman’s t-shirt under the DR-CAFTA on behalf of your client Jerry Leigh.
The submitted sample, Style #JT9501, is a woman’s t-shirt constructed from 50 percent cotton and 50 percent modal rayon jersey knit fabric. The garment weighs less than 200 grams per square meter. It features a V-shaped neckline, short hemmed sleeves and a straight hemmed bottom. When imported it will also have a flat screen print design.
Due to the fact that the knitted component of the t-shirt is to be constructed of a 50/50 blend of fibers, the garment is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The garment will be classified as if it consisted wholly of that one textile material which is covered by the heading that occurs last in numerical order among those, which equally merit consideration. You have indicated in your letter that the fabric is a blend of 50% modal rayon and 50% cotton. Garments which are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification.
We are returning your sample.
The applicable subheading for the T-shirt will be 6109.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of man-made fibers, women’s or girls’, T-shirts, women’s. The duty rate 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/.
You have described the manufacturing and assembly of the garment as follows:
Fibers: The staple cotton fibers are of U.S. origin. The staple modal rayon fibers are of Australian origin.
Yarn: Spun in the U.S.
Fabric: Knitted, dyed and finished in the U.S.
Cut: Guatemala
Sewn: Guatemala
Screen print: Guatemala
Sewing thread: Manufactured, dyed and finished in El Salvador
The t-shirts will be exported from Guatemala directly to the United States.
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.
General Note 29 (n) 61.25 requires: A change to headings 6105 through 6106 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.
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 t-shirt will be formed and finished in one or more of the parties to the Agreement.
Based on the facts provided, the t-shirt will qualify 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 ruling, contact National Import Specialist Peggy Fitzgerald at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division