Loading
Cookie preferences
We use cookies for essential functionality. With your consent, we also use analytics (Google, PostHog) and marketing pixels (Meta, LinkedIn) to improve LandedFees. You can withdraw consent anytime in Settings. Settings.
DR-CAFTA Eligibility of Women’s and Men’s Jackets
H336057 June 20, 2024 OT:RR:CTF:FTM H336057 MJD CATEGORY: Origin Mr. Alfredo Guevara Customs Consultant Residencial las Luces Lirios 2, La Libertad San Jose Villanueva, El Salvador RE: DR-CAFTA Eligibility of Women’s and Men’s Jackets Dear Mr. Guevara: This is in response to your correspondence, dated November 10, 2023, in which you request a binding ruling on behalf of Youngone El Salvador SA DE CV, concerning the eligibility of women’s and men’s jackets for preferential tariff treatment under the Dominican Republic-Central America-United States Free Trade Agreement (“DR-CAFTA”). Your request, submitted as an electronic ruling request, was forwarded to this office from the National Commodity Specialist Division for review. Our ruling is set forth below. FACTS: The merchandise at issue is a women’s jacket style # A7QEU-W and a men’s jacket style # A7QEU-M. Both jackets are constructed from 100% nylon woven fabric visibly coated with plastic on the inner surface that has been treated on the outer surface with a durable water repellent. The garments are lined with two different fabrics. Most of the inner front panels, the bottom three inches of the back panel, and the sleeves are lined with 100% polyester woven fabric. The majority of the back panel and the top six inches of the front panels are constructed from 100% polyester mesh knit fabric. According to the requestor, the 100% nylon woven fabric lining makes up 61.60% of the main body of the garments, and the 100% polyester mesh knit fabric lining makes up 38.40% of the main body of the garments. The garments also feature a full front opening with a zipper closure that extends to the base of a scuba-type hood, an inner storm flap, an outer storm flap that secures with hook and loop tape, zippered waist pockets, and long sleeves with elastic cuffs. Additionally, the hoods of the garments contain one elastic drawcord for adjusting around the face, and the hem casing contains a drawcord for tightening around the waist. The women’s jacket style # A7QEU-W and the men’s jacket style # A7QEU-M are manufactured entirely in El Salvador from the following components: Component Country of Origin Tariff Classification The 100% nylon visibly coated woven fabric used to manufacture the garment’s outer shell, including the hood and the sleeves Made in South Korea Subheading 5903.20, HTSUS The 100% polyester woven fabric used to line all but the top six inches of the front panels, bottom three inches of the back panel, and sleeves Made in Thailand from yarn wholly formed in Taiwan Subheading 5407.52, HTSUS The 100% polyester knit mesh fabric used to line all but the bottom three inches of the back panel and the top six inches of the front panels Made in Taiwan from yarn wholly formed in Taiwan Subheading 6006.32, HTSUS The 100% polyester woven fabric used to construct the pocket bags of the waist pockets Made in Guatemala of yarn wholly formed in Guatemala Subheading 5407.52, HTSUS The 70% latex, 30% polyester elastic inserted into the sleeve cuffs of the garments Made in Guatemala of yarn wholly formed in Guatemala Subheading 5806.20, HTSUS Polyester sewing thread Dyed and finished in Costa Rica from yarn that was wholly formed in the United States Subheading 5402.33, HTSUS Zipper Made in South Korea Subheading 9607.19, HTSUS Elastic drawcord Made in Hong Kong Subheading 5806.32, HTSUS Cord lock Made in Hong Kong Subheading 3926.90, HTSUS Labels Made in Hong Kong Subheading 5807.10, HTSUS The fabric used to make the jackets is cut into components, sewn, and assembled into the finished garments in El Salvador and shipped directly to the United States. The men’s jacket style # A7QEU-M is classified in subheading 6210.20.50, HTSUS, which provides for “[g]arments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in heading 6201: Of man-made fibers: Other” and the women’s jacket style # A7QEU-W is classified in subheading 6210.30.50, HTSUS, which provides for “[g]arments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in heading 6202: Of man-made fibers: Other.” ISSUE: Whether the women’s jacket style # A7QEU-W and the men’s jacket style # A7QEU-M from El Salvador are eligible for preferential tariff treatment under DR-CAFTA. LAW AND ANALYSIS: DR-CAFTA was signed on August 5, 2004, and includes as parties the United States, the Dominican Republic, El Salvador, Guatemala, Honduras, Nicaragua, and Costa Rica. The provisions of DR-CAFTA were adopted by the United States in the Dominican Republic-Central America-United States Free Trade Agreement Implementation Act, Public Law 109-53 (2005). The regulations for DR-CAFTA are set forth in 19 C.F.R. § 10.581 et seq. General Note (“GN”) 29, HTSUS, sets forth the rules of origin for DR-CAFTA. GN 29(b), HTSUS, states, in pertinent part: 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— the good is a good wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement; the good was produced entirely in the territory of one or more of the parties to the Agreement, and— 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 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 the good was produced entirely in the territory of one or more of the parties to the Agreement exclusively from originating materials. The subject garments, the women’s jacket style # A7QEU-W and the men’s jacket style # A7QEU-M, are not wholly obtained or produced entirely in the territory of one or more DR-CAFTA countries and are therefore not eligible for treatment as an originating good pursuant to GN 29(b)(i). These garments are also not produced entirely in the territory of one or more parties to the DR-CAFTA exclusively from originating material and are therefore not eligible for treatment as an originating good pursuant to GN 29(b)(iii). Instead, pursuant to GN 29(b)(ii), we look to the applicable tariff shift rule set forth in GN 29(n) to determine whether or not the jackets are originating goods under DR-CAFTA. The subject women’s jacket style # A7QEU-W and the men’s jacket style # A7QEU-M are classified under subheading 6210.30.50, HTSUS, and subheading 6210.20.50, HTSUS, respectively. As goods of Chapter 62, the garments are subject to GN 29(n), Chapter 62, Chapter Rules 2, 6, and 35C, HTSUS, which provides: Chapter Rule 2: 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. … Chapter Rule 6: Notwithstanding chapter rules 1, 3, 4 or 5 to this chapter, an apparel good of chapter 62 shall be considered originating regardless of the origin of any visible lining fabric described in chapter rule 1 to this chapter, narrow elastic fabrics as described in chapter rule 3 to this chapter, sewing thread or yarn of heading 5402 used as sewing thread described in chapter rule 4 to this chapter or pocket bag fabric described in chapter rule 5, provided such material is listed in U.S. note 20 to subchapter XXII of chapter 98 and the good meets all other applicable requirements for preferential tariff treatment under this note. … 35C. A change to any other good of heading 6210 from any other chapter, except from headi
DR-CAFTA was signed on August 5, 2004, and includes as parties the United States, the Dominican Republic, El Salvador, Guatemala, Honduras, Nicaragua, and Costa Rica. The provisions of DR-CAFTA were adopted by the United States in the Dominican Republic-Central America-United States Free Trade Agreement Implementation Act, Public Law 109-53 (2005). The regulations for DR-CAFTA are set forth in 19 C.F.R. § 10.581 et seq. General Note (“GN”) 29, HTSUS, sets forth the rules of origin for DR-CAFTA. GN 29(b), HTSUS, states, in pertinent part: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—the good is a good wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement;the good was produced entirely in the territory of one or more of the parties to the Agreement, and—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; orthe 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; orthe good was produced entirely in the territory of one or more of the parties to the Agreement exclusively from originating materials. The subject garments, the women’s jacket style # A7QEU-W and the men’s jacket style # A7QEU-M, are not wholly obtained or produced entirely in the territory of one or more DR-CAFTA countries and are therefore not eligible for treatment as an originating good pursuant to GN 29(b)(i). These garments are also not produced entirely in the territory of one or more parties to the DR-CAFTA exclusively from originating material and are therefore not eligible for treatment as an