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NY N008221

April 10, 2007



TARIFF NO.: 6105.10.0010

Ms. Lillian Ruth Zelaya Panting
Trans America Textile de El Salvador, S. A. de C.V. Calle La Mascota Numero 533
Colonia San Benito
San Salvador, El Salvador

RE:The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of a men’s knit shirt from El Salvador.

Dear Ms. Zelaya Panting:

In your letter dated October 3, 2006 and in subsequent information submitted on February 20, 2007, you requested a tariff classification ruling concerning the status of a men’s knit shirt under the DR-CAFTA. You state that your company is a subsidiary of the Devanlay Group. As requested, your sample will be returned.

Style L-1212-51 is a men’s polo-style shirt constructed from 100% cotton, finely knit pique fabric that measures 10 stitches per linear centimeter counted in the horizontal direction and 17 stitches per linear centimeter counted in the vertical direction. Style L-1212-51 features a rib knit spread collar, a partial front opening with two button closures, short sleeves with rib knit cuffs, an appliqué on the left chest, and a hemmed bottom with side slits.

The question you present is whether Style L-1212-51 is eligible for preferential treatment under the DR-CAFTA. You have described the manufacturing and assembly of the garment as follows:

Style L-1212-51 will be cut and wholly assembled in El Salvador from fabric knit in El Salvador from yarns wholly formed in the United States.

The garment will be assembled using sewing thread that is formed in the United States and finished in Honduras.

The applicable subheading for Style L-1212-51 will be 6105.10.0010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ shirts, knitted or crocheted: of cotton: men's. The duty rate is 19.7% 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/.

Style L-1212-51 falls within textile category designation 338. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-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.

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--

(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 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

(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 that:

Notwithstanding chapter rule 2 to this chapter, a good of this chapter containing sewing thread of headings 5204, 5401 or 5508 shall be considered originating only if such sewing thread is both formed and finished in the territory of one of more of the parties to the Agreement.

Three yarns are involved in the assembly of the fabric pieces. Two of them, Code F811 and Code F809, are described as trilobal filament polyester. Our examination reveals them to be multiple (twisted) multifilament yarns with a final “Z” twist. In response to our question, “Are the yarns dressed for sewing thread (e.g., treated, coated, lubricated, or such)?” you stated, “The yarns for sewing thread are lubricated.”

Note 5 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), defines sewing thread as follows:

For the purposes of headings 5204, 5401 and 5508, the expression "sewing thread" means multiple (folded) or cabled yarn:

(a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 g; (b) Dressed for use as sewing thread; and (c) With a final "Z" twist.

Your letter states that a cone of F811 has a net weight of 0.35 lbs., or 772 grams. Because it is a multiple yarn, dressed for sewing thread, with a final “Z” twist, on a support that weighs less than 1,000 grams, it meets the tariff definition for sewing thread.

The applicable subheading for yarn F811 will be 5401.10.0000, HTSUS, which provides for sewing thread of man-made filaments, whether or not put up for retail sale: Of synthetic filaments.

However, you state the weight of F809 as 0.51 lbs, or 1124 grams. Although it has the same specifications as F811, it exceeds the allowable weight for sewing thread found in Note 5. It is also well in excess of the allowable weight found in the definition of the term "put up for retail sale" as that term is defined in Note 4 to Section XI, HTSUS.

The applicable subheading for yarn F809 will be 5402.62.0000, HTSUS, which provides for synthetic filament yarn (other than sewing thread), not put up for retail sale, other yarn, multiple (folded) or cabled; of polyesters.

The third yarn, F817, is a 100% nylon monofilament, used to sew the alligator logo to the shirt. Because it is a single yarn it is not a sewing thread according to the terms of Note 5. Without knowing the decitex of the monofilament, we are unable to specifically classify this yarn; however, it would fall in the range of headings 5401-5406.

In answer to our question regarding the “country in which each component of the yarns (e.g., the plastic pellets) was formed and the country where the yarns were formed and finished,” you state that the greige yarns are formed in the United States and dyed and finished in Honduras. We take this to mean that the filaments were extruded in the U.S. According to the terms of General Note (GN) 29(n)/Chapter 54, HTSUS, this means that the yarns are originating for purposes of DR-CAFTA.

In summary, Style L-1212-51 was cut and sewn in El Salvador from fabric knit in El Salvador from yarns of U.S. origin. The sewing thread used in the production of the garments is classifiable in item 5401.10.0000, HTSUS and is formed and finished in the United States and Honduras.

Effective March 1, 2006, El Salvador became eligible for DR-CAFTA benefits. On April 1, 2006, Honduras became eligible for DR-CAFTA benefits. Consequently, the merchandise qualifies for preferential treatment under DR-CAFTA because it meets the requirements of General Note 29 (n), Chapter 61, rule 4, and rule 61.25.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.


Robert B. Swierupski,

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