The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of a men’s lab coat
Active· CBP ruling HQ N350797· Issued 2025-07-24
Ruling text
N350797 July 24, 2025 CLA-2-62:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6211.33.9058; 9903.01.25 Mr. Alfredo Jose Guevara Quintanilla Customs Consultant Km 36 Zona Franca American Industrial Park Ciudad Arce, El Salvador RE: The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of a men’s lab coat Dear Mr. Guevara Quintanilla: In your letter dated July 1, 2025, you requested a ruling on the classification and status under the DR-CAFTA of a lab coat from El Salvador, on behalf of your client, Varsity Pro LTDA de CV. Your sample will be retained by this office, and your fabric inquiries will be addressed in a separate letter. Style AUMO07C is a lab coat constructed from 63% nylon, 26% polyester, and 11% spandex woven fabric. The knee-length garment features a left-over-right, full front opening with three button closures; a notched collar with lapels; long, hemmed sleeves with vented ends; a welt pocket on the left chest with a self-fabric pocket bag and an elasticized fabric loop sewn to the bottom of the welt; a sublimation print logo on the right chest; patch pockets below the waist; side seam vents next to each patch pocket; a back yoke; a back constructed of three panels sewn together vertically; an inner patch pocket sewn to the pocket bag of the vent pocket; two inner patch pockets below the waist; and a straight, hemmed bottom with side slits. You identify Style AUMO07C as “unisex.” However, you also state that it is made to men’s specifications, which was confirmed by this office’s examination of the submitted sample. Accordingly, it is classifiable as a men’s garment. The applicable subheading for style AUMO07C will be 6211.33.9058, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of man-made fibers: Other: Jackets and jacket-type garments excluded from heading 6201. The duty rate will be 16 percent ad valorem. You state that Style AUMO07C is cut, sewn, and assembled in El Salvador from fabric of Taiwanese origin, and that the finished garment will be exported directly from El Salvador to the United States. You have asked whether the garment is eligible for preferential tariff treatment under the DR-CAFTA. 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: 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 Style AUMO07C is produced in Taiwan, the garment is not wholly obtained or produced within the DR-CAFTA territory, nor is it produced within the DR-CAFTA territory exclusively from originating materials. Therefore, Style AUMO07C must satisfy the product-specific rule of origin, set out in GN 29(n)/62.38, that applies to its tariff classification (6211.33.9058). This rule requires: A change to subheadings 6211.32 through 6211.39 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 of more of the parties to the Agreement. You indicate that the fabric of Style AUMO07C is constructed from man-made filament fibers and suggest its classification in Chapter 54, HTSUS. Because Chapter 54 is listed as an exception in the above-noted rule of origin, this rule is not satisfied. Based on the facts provided, Style AUMO07C fails to qualify for DR-CAFTA preferential treatment, and the merchandise will not be entitled to a free rate of duty under the DR-CAFTA. 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 6211.33.9058, 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 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. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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. 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, (for) James Forkan Acting Director National Commodity Specialist Division
Source: rulings.cbp.gov — ruling N350797, retrieved 2026-10-12T06:04:58Z, republished verbatim. This digest is informational; only CBP issues binding rulings.