CLA-2-61:RR:NC:WA:354 817848
6109.10.0007; 6109.90.1007
Mr. Edmundo Rodriguez
Nestor Reyes, Inc.
P.O. Box 4528
Old San Juan Station
San Juan, PR 00902-4528
RE: The tariff classification and status under the North American Free Trade
Agreement (NAFTA), of underwear from Mexico; Article 509
Dear Mr. Rodriguez:
In your letter dated December 27, 1995, you requested a ruling on the
status of undershirts and panties from Mexico under the NAFTA.
Style 2135 is a men's all white T-shirt which is constructed
from 100 percent cotton, finely knit jersey fabric. The garment
features a rib knit crew neckline; short, hemmed sleeves; and a
hemmed bottom. You have stated that the garment will be imported
in sizes S, M, L, and XL.
Style B2138 is a boys' all white T-shirt which is
constructed from 100 percent cotton, finely knit jersey fabric.
The garment features a rib knit crew neckline; short, hemmed
sleeves; and a hemmed bottom. You have stated that the garment
will be imported in sizes XS, S, M, and L.
Style 5170 is a men's all white T-shirt which is constructed
from 50 percent polyester and 50 percent cotton, finely knit
jersey fabric. The garment features a rib knit crew neckline;
short, hemmed sleeves; and a hemmed bottom. You have stated that
the garment will be imported in sizes S, M, L, and XL.
Style 372 is a men's all white singlet manufactured from 100 percent
cotton, lightweight 2X2 rib-knit fabric. The garment is sleeveless and features
oversized armholes, a low rounded front neckline and a rear neckline that
reaches below the nape of the neck. The armholes, shoulder straps and neckline
are capped and the bottom hemmed. You have stated that the garment will be
imported in sizes S, M, L, and XL.
Style 1400 is a women's panty which is constructed from 100 percent cotton,
finely knit lightweight fabric. The garment features an elastic waistband,
elasticized capping on the leg openings and a knit cotton crotch panel. Style
1300 is the same item sized for girls.
The applicable subheading for Styles 2135 and B2138 will be
6109.10.0005, Harmonized Tariff Schedule of the United States,
(HTS), which provides for: T-shirts, singlets, tank tops and sim-
ilar garments, knitted or crocheted: of cotton: men's or boys:
T-shirts, all white, short hemmed sleeves, hemmed bottom, crew
or round neckline, without pockets, trim or embroidery. The duty
rate will be 20.1 percent ad valorem.
The applicable subheading for Style 5170 will be
6109.90.1007, Harmonized Tariff Schedule of the United States,
(HTS), which provides for: T-shirts, singlets, tank tops and sim-
ilar garments, knitted or crocheted: of other textile materials:
of man-made fibers: T-shirts: men's. The duty rate will be 33.6
percent ad valorem.
The applicable subheading for Style 372 will be
6109.10.0007, Harmonized Tariff Schedule of the United States,
(HTS), which provides for: T-shirts, singlets, tank tops and sim-
ilar garments, knitted or crocheted: of cotton: men's or boys: underwear:
singlets, all white, without pockets, trim or embroidery. The duty rate will be
20.1 percent ad valorem.
The applicable tariff provision for Style 1400 will be 6108.21.0010,
Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which
provides for women's or girls' slips, petticoats, briefs, panties . . . and
similar articles knitted or crocheted: briefs and panties: of cotton, women's.
The general rate of duty will be 8 percent ad valorem.
The applicable tariff provision for Style 1300 will be 6108.21.0020,
Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which
provides for women's or girls' slips, petticoats, briefs, panties . . . and
similar articles knitted or crocheted: briefs and panties: of cotton, girls'.
The general rate of duty will be 8 percent ad valorem.
Styles 2135, 2138, 372, 1400 and 1300 fall within textile category
designation 352. Style 5170 falls within textile category designation 638.
The garments, being made entirely in the territory of Mexico using
materials which themselves were originating, will satisfy the requirements of
HTSUSA General Note 12(b)(iii). The merchandise will therefore 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).
This ruling letter is binding only as to the party to whom it is issued and
may be relied on only by that party.
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 Brian Burtnik at 212-466-5880.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division