CLA-2-62:OT:RR:NC:N3:358
Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C.
75 Broad Street
New York, NY 10004
RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of a Boy’s Tuxedo Jacket and Pants Suit from the Dominican Republic.
Dear Ms. Shira:
In your letter dated May 16, 2013, on behalf of your client F&T Apparel, you requested a ruling on the status of a boy’s tuxedo jacket and pants suit from the Dominican Republic under DR-CAFTA.
The submitted sample, no style number, consists of a tuxedo style jacket and pants suit. The shell fabric for both garments is made of 62% polyester, 30 % rayon, 8% wool fabric. The fully lined jacket has four panels sewn vertically, satin lapels, a two fabric covered button front opening that fastens left over right, two set-in front pockets with satin pocket flaps and one breast pocket. The tuxedo pants have a front fly and zipper placket, a flat waistband with five belt loops, rear welt pockets with button closures, side entry slash pockets and satin trim at the outseams that extends from the waistband to the pant hem. The sample is a boy’s size 12.
The boy’s tuxedo jacket and pants suit is classified in subheading 6203.12.2020, HTSUSA, which provides for men’s or boys’ suits, ensembles, of synthetic fibers, other, boys’. The duty rate will be 27.3 percent 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 state that both garments are made in the Dominican Republic of non-originating woven fabric that is 62% polyester, 30% rayon, 8% wool. You further state that the fabric conforms to the description of short supply fabric deemed to be commercially unavailable under DR-CAFTA and is item 129 on the Office of Textiles and Apparel (OTEXA) CAFTA Commercial Availability “list of such fabrics in U.S. Note 20, HTS.” The satin fabric on the lapels, pocket flaps and pant sides is made of a different non-originating fabric that is not designated short supply fabric. The fabrics for the jacket and pants are cut in the Dominican Republic where the garments are then sewn, assembled and packed together on a single polybag hanger for export to the United States. You advise that the sewing thread is formed and finished in the United States and DR- CAFTA territories and that the pocket bag and jacket lining are non-originating fabrics.
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.
The merchandise does not qualify for preferential treatment under DR-CAFTA because (a) it will not be wholly obtained or produced entirely in the territory of one or more DR-CAFTA countries; (b) one or more of the non-originating materials used in the production of the goods will not undergo the change in tariff classification required by General Note 29(n)/62.9, HTSUS; and (c) it will not be produced entirely in the territory of one or more of the DR-CAFTA parties.
You have suggested that the garments may be subject to a reduced rate of duty classified under 9822.05.01.
General Note 29(m)(viii)(B) states: An apparel good of chapter 61 or 62 of the tariff schedule and imported under heading 9822.05.01 of the tariff schedule shall be considered originating if it 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, and if the fabric of the outer shell, exclusive of collars, cuffs and ribbed waistbands (only if the ribbed waistband is present in combination with cuffs and identical in fabric construction to the cuffs) where applicable, is wholly of— (1) one or more fabrics listed in U.S. note 20 to subchapter XXII of chapter 98; or (2) one or more fabrics formed in the territory of one or more of the parties to the Agreement from one or more of the yarns listed in U.S. note 20 to such subchapter XXII; or (3) any combination of the fabrics referred to in subdivision (B)(1), the fabrics referred to in subdivision (B)(2) or one or more fabrics originating under this note. The originating fabrics referred to in subdivision (B)(3) may contain up to 10 percent by weight of fibers or yarns that do not undergo an applicable change in tariff classification set out in subdivision (n) of this note. Any elastomeric yarn contained in a fabric referred to in subdivision (B)(1), (B)(2) or (B)(3) must be formed in the territory of one or more of the parties to the Agreement. Chapter 98, subchapter XXII of the HTSUS U.S. Note 20(a) to that chapter states in pertinent part, that: Heading 9822.05.01 shall apply to textile or apparel goods of chapters 50 through 63 and subheading 9404.90 that contain any of the fabrics, yarns or fibers set forth herein, are described in general note 29 to the tariff schedule and otherwise meet the requirements of such general note 29.
The fabric of the outer shell, exclusive of collars, cuffs and ribbed waistband, is not wholly of one or more fabrics listed in U.S. note 20 to subchapter XXII of chapter 98. The satin fabric of the outer shell lapels, pocket flaps and pant outer seams is made of a different non-originating fabric that is not designated short supply fabric.
Based on the facts provided, the boy’s tuxedo jacket and pants suit described does not qualify for DR-CAFTA preferential treatment because the garments do not meet the requirements of HTSUS General Note 29(m)(viii)(B)(1).
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 Bruce Kirschner at 646-733-3048.
Sincerely,
Thomas J. Russo
Director,
National Commodity Specialist Division