The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of women’s trousers
Active· CBP ruling HQ N339789· Issued 2025-07-29
Ruling text
N339789 July 29, 2025 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.69.2810; 9822.05.01; 9903.01.25 Mr. Younggeon Wi Samsol, S.A. Km 37.5 Carretera Interamericana, Santiago Sacatepequez 03006 Guatemala RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of women’s trousers Dear Mr. Wi: In your letter dated March 1, 2024, you requested a ruling on the classification and status under the DR-CAFTA of women’s trousers from Guatemala. Our response was delayed due to laboratory analysis, during which the samples you submitted were destroyed. Style GTGH-10987 is constructed of 77% rayon, 20% nylon, and 3% elastomeric woven fabric. The pull-on trousers feature two faux front pockets, two rear patch pockets, and hemmed leg openings. Style PG589 is constructed of 78% rayon, 19% nylon, and 3% elastomeric woven fabric. The pull-on trousers feature two faux front pockets, two rear patch pockets, and hemmed leg openings. Style YD-85216 is constructed of 78% rayon, 19% nylon, and 3% spandex woven fabric. The pull-on trousers feature two faux front pockets, two rear patch pockets, and hemmed leg openings. The applicable subheading for styles GTGH-10987, PG589, and YD-85216 will be 6204.69.2810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of other textile materials: Other: Of artificial fibers: Trousers, breeches and shorts: Other: Trousers and breeches: Women’s. The duty rate will be 28.6 percent ad valorem. You state that styles GTGH-10987, PG589, and YD-85216 are cut, sewn, and assembled in Guatemala from fabric of Chinese origin, and that the finished garments will be exported directly from Guatemala to the United States. You have asked whether the trousers are eligible for preferential duty treatment under the DR-CAFTA in accordance with paragraph 2 of the Office of Textiles and Apparel’s (OTEXA) DR-CAFTA short supply list (Annex 3.25). Specifically, your inquiry concerns whether the trousers are eligible for DR-CAFTA preference pursuant to short supply number 150. 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 produced entirely in the territory of one or more of the parties to the Agreement exclusively from originating materials. Because the fabric of the garments is produced in China, the garments are neither wholly obtained or produced within the DR-CAFTA territory, nor produced within the DR-CAFTA territory exclusively from originating materials. Therefore, styles GTGH-10987, PG589, and YD-85216 must satisfy the product-specific rule of origin, set out in GN 29(n)/62.29, that applies to the tariff classification (6204.69.2810, HTSUS). This rule requires: A change to subheadings 6204.61 through 6204.69 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 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. The fabric of styles GTGH-10987, PG589, and YD-85216 is classified in heading 5516, HTSUS. Because this heading is listed as an exception in the above-noted rule of origin, this rule is not satisfied. However, GN 29(m)(viii)(B) states, in pertinent part: An apparel good of chapter 61 or 62 of the tariff schedule and imported under heading 9822.05.01 of the tariff schedule shall be considered originating if it 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 if the fabric of the outer shell, exclusive of collars and cuffs where applicable, is wholly of: (1) one or more fabrics listed in U.S. note 20 to subchapter XXII of chapter 98… HTSUS, Chapter 98, Subchapter XXII, U.S. Note 20(a) states: Heading 9822.05.01 shall apply to textile or apparel goods of chapters 50 through 63 and subheading 9404.90 that contain any of the fabrics, yarns or fibers set forth herein, are described in general note 29 to the tariff schedule and otherwise meet the requirements of such general note 29. Within HTSUS, Chapter 98, Subchapter XXII, U.S. Note 20(a) and OTEXA’s short supply list for DR-CAFTA (Annex 3.25) is the following designated fabric: (150) Certain Warp Stretch Woven Rayon Blend Fabrics Fabric #1: Warp Stretch Woven Rayon, Nylon, Spandex Fabric HTS: 5516.22.00; 5516.23.00; 5516.24.00 Fiber Content: Rayon: 67-80%; Nylon 15-35%; Spandex 2-6% Yarn configuration: Warp – nylon filament combined with spandex filament Filling – rayon staple Yarn Denier – Nylon and Spandex of various deniers Width: Metric: 139-153 cm English: 55-60 inches Weight: 220-315 grams per square meter Thread Count (Density): Metric: 30-74 ends per cm (warp) X 27-38 picks per cm (filling) English: 76-185 ends per inch (warp) X 70-95 picks per inch (filling) Weave type: Various weaves Finish/Processing: Of yarns of different colors and/or piece dyed and/or printed. Please note that only fabrics meeting the exact description and specifications set out above will be deemed to be commercially unavailable and eligible to be used to qualify products for DR-CAFTA preferential treatment pursuant to GN 29(m)(viii)(B). The fabric of styles GTGH-10987, PG589, and YD-85216 was tested by the Customs and Border Protection laboratory. It was determined that the fabric for styles GTGH-10987 and PG589 conforms to the exact description and specifications set out in short supply number 150. Accordingly, styles GTGH-10987 and PG589 are entitled to a free rate of duty under the DR-CAFTA pursuant to short supply number 150, because they meet the requirements of HTSUS, GN 29(m)(viii)(B). However, style YD-85216 does not qualify for DR-CAFTA short supply number 150 because the fabric does not conform to all the specifications set out above. Specifically, the lab found the fabric to be bleached/unbleached, and the fabric will be classified as 5516.21.00, HTSUS. To qualify for DR-CAFTA short supply number 150, the fabric must be classified in 5516.22.00, 5516.23.00, or 5516.24.00, HTSUS. Accordingly, style YD-85216 is not entitled to a free rate of duty under the DR-CAFTA because the garment does not meet the requirements of HTSUS, GN 29(m)(viii)(B). Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products from all countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 6204.69.2810, HTSUS, listed above. 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 the World Wide Web at https://hts.usitc.gov/current. At the time of Entry/Entry Summary, you may be requested to verify the information for any specific shipment or product. The holding 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 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, contact National Import Specialist Kimberly Rackett via email at kimberly.rackett@cbp.dhs.gov. Sincerely, (for) James Forkan Acting Director National Commodity Specialist Division
Source: rulings.cbp.gov — ruling N339789, retrieved 2026-10-12T06:04:10Z, republished verbatim. This digest is informational; only CBP issues binding rulings.