CLA-2-61:OT:RR:NC:N3:357
Ms. Lisa Orr
Youngone Corporation
1663 Harbor Ave. SW
Seattle, WA 98126
RE: The tariff classification of a men’s jacket from Bangladesh and the eligibility of a certain fabric under the DR-CAFTA short supply provision if the garment is produced in El Salvador
Dear Ms. Orr:
In your letter dated February 13, 2018, you requested a tariff classification ruling. The sample was destroyed during analysis by the CBP laboratory and will not be returned.
Style 0946 is a men’s, hip-length jacket. The garment is constructed from a laminated fabric consisting of an outer layer of 93.7% polyester, 6.3% spandex woven fabric, a middle layer of polyurethane plastic film, and an inner layer of 100% polyester knitted fabric.
The garment features a full front opening with a zipper closure that extends to the top of a stand-up collar; long, hemmed sleeves with a hook and loop tab closure for tightening; zippered pockets; and a hemmed bottom fitted with a drawcord and locks for tightening.
CBP analysis found the inner layer of the jacket to be of weft knit pile construction. Per Harmonized Tariff Schedule of the United States (HTSUS) Chapter 60, Note 1(c), a knitted or crocheted pile fabric, regardless of whether that fabric is impregnated, coated, covered or laminated, or bonded to a woven fabric, remains classified in heading 6001, HTSUS, as a knit pile fabric.
The applicable subheading for style 0946 will be 6101.30.2010, 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.
In your letter, you state style 0946 is currently being manufactured in Bangladesh, and you inquire whether the fabric used to construct the jacket will qualify for designation as short supply under DR-CAFTA if you switch production to El Salvador. In correspondence with this office on March 6, 2018, you clarified that you are interested in knowing whether the fabric used in the production of the jacket will qualify under number 144 of Annex 3.25 to DR-CAFTA.
In support of your request, you provided a fabric data sheet. In addition, the CBP laboratory analyzed the garment. Neither the fabric data sheet, nor the results of CBP’s laboratory analysis support a finding that the fabric meets the description of number 144 of Annex 3.25 to DR-CAFTA. The face fabric did not meet the short supply definition, nor did it fall within the allowed tolerances. The discrepancies include fiber content, warp fiber content/denier, filling fiber content/denier, thread count, and stretch. Also, the inner knitted pile fabric did not meet the knitting gauge requirement. Please note that only fabrics meeting the exact description and specifications set out in number 144 of the short supply list will be deemed to be commercially unavailable, and therefore eligible to be used to qualify products for DR-CAFTA preferential treatment pursuant to GN 29(m)(viii)(B).
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 https://hts.usitc.gov/current.
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 Deanna Boldt at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division