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NY N014662





August 22, 2007

CLA-2-61:RR:NC:TA:N3:356

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3010

Ms. Lori J. P. Boullet
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229

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

Dear Ms. Boullet:

In your letter dated June 8, 2007, and in subsequent correspondence dated July 16, 2007, you requested a tariff classification ruling on behalf of Mountain Hardware, concerning the status of two styles of men’s knit sweaters under the DR-CAFTA. As requested, your samples will be returned.

Style OM2351 is a men’s sweater constructed from 100% polyester, knit pile fabric that is napped on the inside surface. The fabric measures 9 stitches per 2 centimeters counted in the horizontal direction. Style OM2351 features a stand-up collar; a partial front opening with a zipper closure; long sleeves; a zippered patch pocket on the left sleeve; embroidered logos on each sleeve, the rear collar, and the right chest; a half-moon at the rear neckline, and a straight bottom with a drawcord and cordlocks. The outer portion of the collar, the sleeve pocket, the half-moon patch, and the edging on the sleeves and the bottom of the garment are of 58% nylon, 31% polyester, 1% elastane woven fabric.

Style OM2358 is a men’s sweater constructed from 100% polyester, knit pile fabric that is napped on the inside surface. The fabric measures 9 stitches per 2 centimeters counted in the horizontal direction. Style OM2358 features a stand-up collar; a full front opening with a zipper closure; long sleeves with inner cufflets; a zippered patch pocket on each sleeve; two zippered inset pockets below the waist; an inner zippered right chest pocket; embroidered logos on the left sleeve, the rear collar, and the right chest; a half-moon at the rear neckline, and a straight bottom with a drawcord and cordlock. The outer portion of the collar, the sleeve pocket, the inner chest pocket, the inner zipper placket edging, the half-moon patch, and the edging on the sleeves and the bottom of the garment are of 58% nylon, 31% polyester, 1% elastane woven fabric.

The question you present is whether Styles OM2351 and OM2358 are eligible for preferential treatment under the DR-CAFTA. You have described the manufacturing and assembly of the garments as follows:

The 100% polyester fabric for the body of the garment is knit in the United States from USA yarns.

The 58% nylon, 31% polyester, 11% elastane fabric used for the sleeve pocket, the inner patch pocket, the back of the collar, the wrist edging and the bottom edging is woven in Korea in 55 inch widths from Korean yarns.

The 89% polyester, 11% elastane fabric used for the inner wrist cufflet, the inner patch pocket backing, the outer pocket backing, the inside binding and the upper placket facing is knit in 58 inch widths in Taiwan of Taiwan yarns.

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

The thread used for the embroidered logos is formed in the United States and finished in Honduras.

The fabric will be cut into component parts and wholly assembled into finished garments in El Salvador.

The garments will be shipped directly to the United States from El Salvador.

The applicable subheading for Styles OM2351 and OM2358 will be 6110.30.3010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: men’s or boys’ sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: sweaters: men's. The duty rate is 32% 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/.

Styles OM2351 and OM2358 fall within textile category designation 645. 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) 61.32 requires:
A change to headings 6109 through 6111 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 2 states that: 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.

General Note 29 (n), Chapter 61, Chapter rule 3 states that: Notwithstanding chapter rule 2 to this chapter, a good of this chapter containing fabrics of subheading 5806.20 or heading 6002 shall be considered originating only if such fabrics are both formed from yarn and finished 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 or more of the parties to the Agreement.

Styles OM2351 and OM2358 were cut and sewn in El Salvador from 100% polyester fabric that was knit in the United States from yarns of U.S. origin.

The 89% polyester, 11% elastane brushed jersey fabric is classified in subheading 6004, HTSUS. The woven fabric of 58% nylon, 31% polyester, 11% elastane is classified in subheading 5407, HTSUS. No fabrics of subheadings 5806.20 or 6002 were found on the garments.

On March 1, 2006, El Salvador became eligible for DR-CAFTA benefits and on April 1, 2006, Honduras became eligible for DR-CAFTA benefits. Based upon the information supplied, the merchandise qualifies for preferential treatment under DR-CAFTA because it satisfies the requirements of Chapter 61, rules 2, 3, and 4 and General Note 29 (n), rule 61.32.

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.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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