CLA-2-94:S:N:N6:349 807912
Mr. Bryce Haynes
The Bibb Company
P.O. Box 4207
Macon, Georgia 31208
RE: The tariff classification and status under the North
American Free Trade Agreement (NAFTA), of an infant's
comforter and bumper pads from Mexico; Article 509.
Dear Mr. Haynes:
In your letter dated March 1, 1995 you requested a ruling on
the status of an infant's comforter and crib bumper from Mexico
under the NAFTA.
You submitted samples of a comforter and bumper pads. Both
items are made of a woven blend of 50 percent cotton and 50
percent polyester fabric with a polyester filler. The comforter
measures approximately 34 x 43 inches. The front portion is
printed with polka-dots and an animal design while the back is
printed with polka-dots. The bumper measures approximately 9 x
158 inches and has several textile tie strings to secure it to
the crib. The edges are capped with blue woven fabric.
In the letter you mention that the fabric is made in the
United States from originating materials. The polyester fiber
batting is of Mexican origin. In Mexico the items are sewn and
fabricated into the finished product.
The applicable tariff provision for the comforter will be
9404.90.8522, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for mattress supports,
articles of bedding and similar furnishing ( for example,
mattresses, quilts, eiderdowns, cushions, pouffes and pillows)
fitted with springs or stuffed or internally fitted with any
material or of cellular rubber or plastics, whether or not
covered: other: other: other: quilts, eiderdowns, comforters and
similar articles... with outer shell of man-made fibers. The
general rate of duty will be 14.3 percent ad valorem.
The applicable tariff provision for the bumper pads will be
6307.90.9989, HTS, which provides for other made up articles,
including dress patterns: other: other: other... other: other.
The general rate of will be 7 percent ad valorem.
The comforter, being wholly obtained or produced entirely in
the territory of Mexico and the United States, will meet the
requirements of HTSUSA General Note 12(b)(i), and will therefore
be entitled to a 9.9 rate of duty under the NAFTA upon compliance
with all applicable laws, regulations, and agreements.
The bumper pads, being wholly obtained or produced entirely
on the territory of Mexico and the United States, will meet the
requirements of HTSUSA General Note 12(b)(i), and will therefore
be entitled to a 5.2 percent 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