CLA-2-62:S:N:N5:357 896271
Mr. Mervyn Taub
Advanced Apparel Associates
51 Magazine Street
Bedford, NH 03110-4810
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a man's jacket from Mexico
Dear Mr. Taub:
In your letter dated March 21, 1994, on behalf of your client Onsite International, you requested a ruling on the status of a man's jacket from Mexico under the NAFTA.
The sample submitted, style number 3321, is a man's jacket constructed of an outershell composed of a woven 100% cotton denim fabric with a leather trim collar. The garment's back yoke is lined with a cotton flannel fabric.
The jacket has a full front opening secured by five metal buttons. There are two front slash pockets at the waist, two chest pockets with buttoned flaps and buttoned sleeve cuffs. The jacket has a hemmed bottom with adjustable buttoned tabs on each side.
You state that the jacket when imported will be composed of 98% United States components and 2% other. The 2% other is the cotton flannel yoke lining. The lining fabric is 100% cotton from Taiwan. Both fabrics will be cut and assembled in Mexico.
The sample has been retained for official purposes.
The applicable tariff provision for the jacket will be 6201.92.2031, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other men's anoraks, windbreakers and similar articles, of cotton, blue denim. The general rate of duty will be 10 percent ad valorem.
The merchandise does not qualify for preferential treatment under the NAFTA because one or more of the non-originating materials used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/62.1(B), HTSUSA. The material which comprises the visible lining is cut from Taiwanese fabric.
This merchandise may be subject to an ITC exclusion order dealing with denim garments produced by certain acid wash methods. For further information on admissability you should contact your local customs office. This ruling applies to the classification of the merchandise and not to its admissability under the terms of the exclusion order.
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.
Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Office of Regulations and Rulings, U.S. Customs Service, 1301 Constitution Ave. N.W., Franklin Court, Washington, D.C. 20229.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport