N340250

N340250 June 18, 2024 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6203.33.2010; 6203.43.9011; 6211.33.9054; 9822.05.11 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 men’s garments from Guatemala Dear Mr. Martinez Medina: In your letter dated May 21, 2024, you requested a ruling on the classification and status under the DR-CAFTA of men’s garments from Guatemala. Your submitted samples will be retained in our office. Style USM3Burlington-C is a men’s suit-type jacket constructed from 100% polyester woven fabric. Style USM3Burlington-C is constructed of six panels sewn together lengthwise and features a notched collar with lapels; a button hole on the left lapel; a left-over-right, full front opening with two button closures; long, hemmed, vented sleeves with four buttons on each vent; a welt pocket on the left chest; two front inset pockets with flaps below the waist; a welt pocket on the inner left front panel and a smaller welt coin pocket beneath it; a welt pocket on the inner left front panel below the waist; a welt pocket with a triangular flap and a button closure on the inner right front panel; a hemmed bottom with curved edges on the front panels; and two rear vents. The body is lined with 100% polyester woven fabric and the sleeves are lined with a contrasting 100% polyester woven fabric. Style USM3Burlington-P is a pair of men’s trousers constructed from 100% polyester woven fabric. Style USM3Burlington-P features a flat waistband; a zippered fly front opening with a metal clasp closure and a button closure on the waistband; two diagonal inset pockets at the waist; and two rear welt pockets with a button closure on the left pocket. While the waistband of the submitted sample has six belt loops, you state that larger sizes may feature eight belt loops. The upper portion of each front panel of the garment is lined with 100% polyester woven fabric. The waistband, fly placket, and crotch are lined with 72% polyester and 28% cotton woven fabric. The leg openings of the submitted sample are unhemmed to allow for custom hemming by the individual buyer after import. You state that a second version of this style will feature hemmed leg openings. Style V104Burlington is a men’s vest. The front panels are constructed from 100% polyester woven fabric. The back panel and the lining of the front and back panels are constructed from a contrasting 100% polyester woven fabric. The garment is sleeveless and features a left-over-right, full front opening with four button closures; oversized armholes; two faux welt pockets below the waist; and a straight bottom with pointed front panels. A belt constructed from the fabric of the back panel and lining extends across the lower back panel and can be adjusted with a metal buckle. The essential character of the garment is imparted by the fabric of the front panels. The applicable subheading for Style USM3Burlington-C will be 6203.33.2010, 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 synthetic fibers: Other: Men’s. The rate of duty will be 27.3 percent ad valorem. The applicable subheading for Style USM3Burlington-P will be 6203.43.9011, 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): Trousers, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Other: Trousers and breeches: Men’s: Other. The duty rate will be 27.9 percent ad valorem. The applicable subheading for Style V104Burlington will be 6211.33.9054, HTSUS, which provides for: Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys': Of man-made fibers: Other: Vests: Other. The duty rate will be 16 percent ad valorem. Your request also concerns the eligibility of Styles USM3Burlington-C, USM3Burlington-P, and V104Burlington for preferential tariff treatment under the DR-CAFTA. The manufacturing operations for Style USM3Burlington-C are as follows: For the outer shell of the garment, polyester filament yarns are extruded in Mexico from materials produced in Mexico. The yarns are woven into fabric in Mexico, and the fabric is exported into Guatemala. For the lining of the body of the garment, polyester filament yarns are extruded in Korea and woven into fabric in Korea, and the fabric is exported to Guatemala. For the lining of the sleeves, polyester filament yarns are extruded in China woven into fabric in China, and the fabric is exported to Guatemala. For the pocket bag fabric, polyester staple fibers and cotton fibers are spun into yarn in the United States. The yarn is woven into fabric in the United States and finished in Mexico. The fabric is 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 and sewn, and the components are assembled into the finished garment. The manufacturing operations for Style USM3Burlington-P are as follows: For the main body fabric of the garment, polyester filament yarns are extruded in Mexico from materials produced in Mexico. The yarns are woven into fabric in Mexico, and the fabric is exported into Guatemala. For the lining of the upper front panels, polyester fabric is woven in China and exported to Guatemala. For the pocket bag fabric, polyester filament yarns are formed in Honduras and exported to Nicaragua, and cotton yarns are spun in Nicaragua. The yarns are woven into fabric in Nicaragua and the fabric is 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 and sewn, and the components are assembled into the finished garment. The manufacturing operations for Style V104Burlington are as follows: For the front panels of the garment, polyester filament yarns are extruded in Mexico from materials produced in Mexico. The yarns are woven into fabric in Mexico, and the fabric is exported into Guatemala. For the back panels and lining of the garment, polyester filament yarns are extruded in Korea and woven into fabric in Korea, and the fabric is 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 and sewn, and the components are assembled into the finished garment. Styles USM3Burlington-C, USM3Burlington-P, and V104Burlington are exported directly from Guatemala to the United States. 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 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 produc

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