NY 806186
March 31,1995
CLA-2-61:S:N:N5:356 806186
Ms. Maristella Iacobello
Phillips-Van Heusen Corporation
1290 Avenue of the Americas
New York, N.Y. 10104
RE: The tariff classification and status under the North American
Free Trade Agreement (NAFTA), of a man's knit sweater from
Mexico; Article 509.
Dear Ms. Iacobello:
In your letter dated January 19, 1995 you requested a ruling
on the status of a knit sweater from Mexico under the NAFTA.
Style number Som101 is a men's pullover sweater constructed
from 100 percent cotton knit fabric which measures 7 stitches per
two centimeters counted in the horizontal direction. The sweater
features long sleeves with rib knit cuffs; a V-neckline; embroidery
on the left chest; and a rib knit waistband.
You have indicated in your letter that the cotton used to make
the sweater is grown and spun into yarn in the United States. In
Mexico, the yarn is dyed and knit to shape, and then assembled to
form the sweater.
As requested, your sample is being returned.
The applicable tariff provision for the sweater will be
6110.20.2010, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for sweaters, pullovers,
sweatshirts, waistcoats (vests) and similar articles, knitted and
crocheted, of cotton: other: other: sweaters: men's. The general
rate of duty will be 20.3 percent ad valorem.
The sweater, being wholly obtained or produced entirely in the
territories of Mexico and the United States, will meet the
requirements of HTSUSA general Note 12(b) (i), and will be entitled
to a free rate of duty under the NAFTA upon compliance with all
applicable laws, regulations and agreements.
This ruling is being issued under the provisions of Part 181
of the Customs Regulations (19 C.F.R. 181).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
This ruling letter is binding only as to the party to whom it
is issued and may be relied on only by that party.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport