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NY N027535

May 14, 2008



TARIFF NO.: 6110.20.2079

Emilia Arroyo
Jerry Leigh
7860 Nelson Road
Van Nuys, CA 91402

RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of women’s pullovers from Guatemala.

Dear Ms. Arroyo:

In your letter dated May 2, 2008, you requested a ruling on the status of women’s pullovers under the DR-CAFTA.

Style JT5940/L0053A is a women’s pullover constructed of 100% cotton finely knitted fabric. The front panel is printed with a heart design. Sewn to the outer surface of the front panel is a plastic patch with an inner “lightning battery”, which consists of a small battery and flashing LED light. The pullover features a rounded crew neckline, short hemmed sleeves and a hemmed bottom.

Style JT5940/K0186A is a women’s pullover constructed of 90% cotton and 10% polyester finely knitted fabric. The front panel is printed with various designs and features a lightning battery on the underside of the garment that is held in place by a knitted fabric patch sewn at the center of the bust area. The pullover features a rounded crew neckline, short hemmed sleeves, and a hemmed bottom

You state that the yarns and sewing thread, used to manufacture the fabric for the pullover, are of United States (U.S.) origin. The yarns are imported into Guatemala and knitted into fabric. The fabric is then cut and sewn to create the body of the pullover. The lightening battery and patch, originating from China, is shipped to Guatemala and affixed to the pullover.

The applicable tariff provision for the women’s pullovers will be 6110.20.2079 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: Women’s: other. The rate of duty will be 16.5%.

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/.

This merchandise falls within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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, 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.

Based on the facts provided, the goods described above qualify for DR-CAFTA preferential treatment, because they will meet the requirements of HTSUS General Note 29(b)(ii)(A). General Note 29(n) Chapter 61, Chapter Rule 2 states, “For purposes of determining whether a good of this chapter is originating, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good.” The fabric knitted from U.S. yarns in Guatemala for the body of the pullover is the component that determines the classification. Since the fabric is stated to be an originating material it does not have to meet the terms of the tariff shift rule. The goods 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 Rosemarie Hayward at 646-733-3064.


Robert B. Swierupski

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