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NY N023229





February 14, 2008

CLA-2-61:OT:RR:NC:TA:358

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020

Ms. Cherie Tremaine
International Development Systems
2100 L Street NW Suite 210
Washington, D.C. 20037

RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of girls’ knit apparel form Guatemala.

Dear Ms. Tremaine:

In your letter dated February 8, 2008, on behalf of your client Comision de la Industria de Vestuario y Textiles (VESTEX), you requested a ruling on the classification and status of a girl’s dress from Guatemala under DR-CAFTA.

The submitted merchandise is a girl’s knit dress made of fabric that is 95% polyester, 5% spandex. The short sleeve dress has a contrast colored faux belt section under the bodice, a contrast colored fabric insert at the vee neckline and spaghetti strap fabric extensions which tie at the garment back. The garment does not have a style number.

You state that dress will be manufactured from yarns and fabric that are made in China and that all cutting and sewing operations will take place in Guatemala. While you aver that the fabric is woven, the fabric is in fact knit.

As requested, the submitted style will be returned to you.

The applicable subheading for the girl’s dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ dresses, knitted or crocheted, of synthetic fibers, other, girls’. The rate of duty will be 16% 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/.

Girls’ synthetic fiber dresses fall within textile category 636. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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) 61.20 requires:

A change to headings 6104.41 through 6104.49 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.

The Chinese origin knit fabric is classifiable in subheading 6004.10.0085. 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)/61.20, HTSUS; and (c) it will not be produced entirely in the territory of one or more of the DR-CAFTA parties exclusively from originating materials.

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,

Robert B. Swierupski
Director,

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