The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of women’s pullovers from Guatemala.
Issued April 2, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.20.2079
Headings: 6110
Product description
The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of women’s pullovers from Guatemala.
CBP rationale
The applicable subheading for Style JT1772-M1109 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: of cotton: other…other: other: women’s: other.
Full text
N054656 April 2, 2009 CLA-2-61:OT:RR:NC:3:348 CATEGORY: Classification 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. Clare: In your letter dated March 13, 2009, on behalf of your client Ben Wachter Associates Inc., you requested a ruling on the status of women’s sleeveless pullovers under the DR-CAFTA. Style JT1772-M1109 is a women’s sleeveless pullover constructed of a 100% cotton jersey fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The “Disney” label garment features a large screen print design on the front panel, a v-shaped front neckline, ¾-inch shoulder staples, a racer-styled back with a gathering at the center of the rear neckline, and an A-line shaped hemmed bottom. The applicable subheading for Style JT1772-M1109 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: of cotton: other…other: other: women’s: other. The duty rate will be 16.5% 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/. The manufacturing operations for this garment are as follows: In the U.S., the cotton fibers are carded and drawn, then spun into yarn. The spun yarn is wound onto a cylindrical or conical package and the packages are shipped to a fabric manufacturer in Guatemala. The sewing thread, used to assemble the components, is formed and finished in Guatemala. In Guatemala, the fabrics are cut, sewn and assembled into the finished garment and a screen print is applied to the front panel. The ink used to produce the screen print is manufactured in the U.S. The garments are exported directly from Guatemala to the U.S. 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, Style JT7772-M1109 qualifies for DR-CAFTA preferential treatment, because it meets the requirements of HTSUS General Note 29(b)(iii). JT7772-M1109 was produced entirely in the territory of one or more the parties to the Agreement exclusively from originating materials. The merchandise 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. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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