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The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a men’s suit-type jacket from Guatemala
N334627 September 8, 2023 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.31.5020 Mr. Alexis Martinez Medina Sam Sol, S.A. KM. 37.5 Carretera Interamericana Santiago Sacatepequez Guatemala RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of a men’s suit-type jacket from Guatemala Dear Mr. Martinez Medina: In your letter dated August 11, 2023, you requested a ruling on the classification and status under the DR-CAFTA of a men’s suit-type jacket from Guatemala. The submitted sample will be retained in our office. The subject garment, for which a style number is not available, is a men’s suit-type jacket constructed of 100% worsted wool fabric. You state that the fabric of the outer shell is made of wool yarn with an average fiber diameter of 17.5 microns. The lining of the main body of the garment is constructed of 100% polyester woven fabric and the pocket bag fabric is constructed of 50% polyester and 50% cotton woven fabric. The garment is constructed from six panels sewn together lengthwise and features a left-over-right, full front opening with two button closures; a notched collar with lapels; long, hemmed sleeves; a welt pocket on the left chest; welt pockets below the waist; inset pockets on the inner left and right front panels; two rear vents; and a hemmed bottom with curved edges on the front panels. The applicable subheading for the men’s suit-type jacket will be will be 6203.31.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Suit-type jackets and blazers: Of wool or fine animal hair: Of worsted wool fabric, made of wool yarn having an average fiber diameter of 18.5 microns or less: Other. The rate of duty will be 17.5 percent ad valorem. Your request also concerns the eligibility of the suit-type jacket for preferential tariff treatment under the DR-CAFTA. The manufacturing operations are as follows: For the outer shell of the garment, wool yarns of unidentified origin are woven into fabric in Mexico. The fabric is then exported to Guatemala. The lining fabric of the main body of the garment is woven in Korea, while the lining fabric of the sleeves is woven in China. These fabrics are exported to Guatemala. For the pocket bag fabric, cotton fibers are formed in the United States, and polyester filaments are extruded in the United States and cut into staple fibers in the United States. The cotton and polyester fibers are spun into yarns and woven into fabric in the United States. This fabric is then dyed and finished in either the United States or Mexico and exported to Guatemala. The thread used to sew the garment is formed and finished in Honduras and exported to Guatemala. In Guatemala, the fabrics are cut, sewn, and assembled into the finished garment. The garment is exported directly from Guatemala to the United States. General Note (GN) 29, HTSUS, sets forth the criteria for determining whether a good is originating under the DR-CAFTA. GN 29(b), HTSUS (19 U.S.C. § 1202) states: 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. As the good contains non-originating materials, it must undergo the applicable change in tariff classification specified in GN 29(n) in order to meet the requirements of GN 29(b)(ii)(A). For goods classified in subheading 6203.31, GN 29(n)/62.12 requires: A change to subheadings 6203.31 through 6203.33 from any other chapter, except from headings 5111 through 5113, 5204 through 5212, 5310 through 5311, chapter 54, headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that: (A) 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, and (B) any visible lining material contained in the apparel article must satisfy the requirements of chapter rule 1 to chapter 62. In addition to the tariff shift rule set out in GN 29(n)/62.12, the good must also meet any applicable chapter rules found in GN 29(n), Chapter 62. The chapter rules that apply to the subject good are 1, 2, 4, and 5. Chapter Rule 1: GN 29(n), Chapter 62, Chapter rule 1 states, in pertinent part: …the fabrics identified in the following headings and subheadings, when used as visible lining material in certain men's… suit-type jackets… other than men’s… suit-type jackets… of wool fabric, of subheadings… 6203.31… provided that such goods are not made of carded wool fabric or made from wool yarn having an average fiber diameter of less than or equal to 18.5 microns, must be both formed from yarn and finished in the territory of one or more of the parties to the Agreement: 5111 through 5112, 5208.31 through 5208.59, 5209.31 through 5209.59, 5210.31 through 5210.59, 5211.31 through 5211.59, 5212.13 through 5212.15, 5212.23 through 5212.25, 5407.42 through 5407.44, 5407.52 through 5407.54, 5407.61, 5407.72 through 5407.74, 5407.82 through 5407.84, 5407.92 through 5407.94, 5408.22 through 5408.24, 5408.32 through 5408.34, 5512.19, 5512.29, 5512.99, 5513.21 through 5513.49, 5514.21 through 5515.99, 5516.12 through 5516.14, 5516.22 through 5516.24, 5516.32 through 5516.34, 5516.42 through 5516.44, 5516.92 through 5516.94, 6001.10, 6001.92, 6005.35 through 6005.44, or 6006.10 through 6006.44. Since the subject garment is made of worsted wool fabric, it is not made of carded wool fabric. Further, it is made from wool yarn having an average fiber diameter of less than 18.5 microns. Accordingly, Chapter 62, Chapter rule 1 is applicable to the subject good. The visible lining material of the main body of the garment is produced in Korea. However, you state that this fabric is classifiable in subheading 5407.69, which is not one of the tariff numbers listed in Chapter 62, Chapter rule 1. We will assume this classification is correct, although U.S. Customs and Border Protection may decide to verify its accuracy at time of entry. Because 5407.69 is not listed in the above-noted chapter rule, this chapter rule is satisfied. You further state that the visible lining fabric of the garment sleeves is produced in China, and that it is classifiable in subheading 5407.52, which is one of the tariff numbers listed in Chapter rule 1. However, Chapter rule 2 states, in relevant part: If the rule requires that the good must… satisfy the tariff change requirements for visible lining fabrics listed in chapter rule 1, such requirement shall only apply to the visible lining fabric in the main body of the garment, excluding sleeves…”. Accordingly, the fabric of the sleeve lining may be disregarded when determining whether Chapter rule 1 has been met. Chapter Rule 2: GN 29(n), Chapter 62, 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 th
set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Maryalice Nowak at maryalice.nowak@cbp.dhs.gov.Sincerely, Steven A. Mack Director National Commodity Specialist Division