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NY N021075




January 2, 2008

CLA-2-61:OT:RR:NC:TA: 361

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.62.2006

Mr. James Bates
American Cargo Express
435 Division Street
Elizabeth, New Jersey 07201

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

Dear Mr. Bates:

In your letter dated May 5, 2007, you requested a tariff classification ruling on behalf of your client, Devon-Aire, concerning the status of women’s riding pants under the DR-CAFTA. On June 6, 2007 this office advised you that the sample was forwarded to the Customs Laboratory for analysis. The synthetic suede fabric material was determined to be a non-woven fabric.

As requested, your samples will be returned.

Style 304 is a pair of woman’s riding pants constructed of 90 percent cotton and 10 percent lycra knit fabric. The pants feature a fly opening with left over right zipper closure, an elasticized knit waistband with a snap closure and five belt loops and a synthetic suede non-woven knee patch on the inside of each leg. The elasticized leg openings are finished with capping and have side vents with velcro closures at the bottom of the leg openings.

Chapter 61, note 9 states, in part:

Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

As these garments have a left over right closure, the presumption is that the garment will be for men. However, it is clear based on the cut of the garment that it was designed for women. Therefore, the pants will be classified as women’s garments.

Style 305 is a pair of woman’s pull-on riding pants constructed of 90 percent cotton and 10 percent lycra knit fabric. The pants feature an elasticized knit waistband with a drawstring, synthetic suede non-woven patches in the seat and inner thigh and hemmed elasticized leg openings.

You have described the manufacturing and assembly of the garments as follows:

The thread and fabric except for the synthetic suede are made in the United States.

The synthetic suede fabric, style Clarino, is made in Japan.

All the components including trim items and the synthetic suede fabric are cut to shape in the United States.

All the components are assembled in the Dominican Republic.

The question you present is whether Styles 304 and 305 will be eligible for preferential treatment under the DR-CAFTA.

     The applicable subheading for styles 304 and 305 will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’strousersknitted or crocheted: Of cotton: Containing five percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 14.9 percent 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 304 and 305 fall within textile category designation 348. 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) 61.24 requires:

A change to subheadings 6104.61 through 6104.69 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 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.

Styles 304 and 305 were produced in the Dominican Republic.

The merchandise qualifies for preferential treatment under DR-CAFTA because it meets the requirements of General Note 29 (n), 61.24 and Chapter 61, Chapter rule 2. Since both the thread and fabric are made in the U.S. the requirements of General Note 29 (n), Chapter 61, Chapter rule 4 are met.

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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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