CLA-2-61:RR:NC:5:353
Mr. Robert R. Delisle
Beverly Creations, Inc.
29 West 36th St.
New York, N.Y. 10018
RE: The tariff classification and Status under the North
American Free Trade Agreement (NAFTA), of a men's
nightshirt, women's night gowns and dresses for the
handicapped from handicapped from Mexico.
Dear Mr. Delisle:
In your letter dated you requested a tariff classification
ruling on the status of wearing apparel for the handicapped from
Mexico under the NAFTA.
The five samples submitted are designed for people who are
unable to dress themselves. Style #4805 is a men's nightshirt
consisting of which you state to be 50%/50% polyester/cotton
woven fabric. The garment has long sleeves, a left breast
pocket, and three buttons in the front. There are shirt tails at
the bottom and full length snap closure at he back of the
garment. Style #4216 is a long sleeve back wrap nightgown with
snaps at the back of the neck, and a full length back opening.
The garment is said to consist of 100% woven cotton fabric.
Style #4795 is a long sleeve back snap said to consist of 100%
knit polyester dress. The garment is designed with a peter pan
collar a shirred waist and a full length snap back closure.
Style #4986 is a short sleeve back snap duster said to consist of
100% knit polyester fabric. The duster is designed with a collar
two pockets and a full length snap back closure. Style #7202 is
described as a short sleeve oversized gown consisting of 50%
cotton/50% polyester woven fabric.
The applicable tariff provision for the style #4805 will be
6207.22.0000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for men's or boys' singlets
and other undershirts, underpants, briefs, nightshirts, pajamas,
bathrobes dressing gowns and similar articles: Nightshirts and
pajamas: Of man-made fibers. The general rate of duty will be
16.8 percent ad valorem.
The applicable tariff provision for the style #4216 will be
6208.21.0020, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for women's or girls' singlet
and other undershirts, slips, petticoats, briefs, panties,
nightdresses, pajamas, negligees, bathrobes, dressing gowns and
similar articles: Nightdresses and pajamas: Of cotton, Other:
Women's. The general rate of duty will be 9.4 percent ad
valorem.
The applicable tariff provision for the styles #4795 and
4986 will be 6104.43.2010, Harmonized Tariff Schedule of the
United States Annotated, (HTSUSA), which provides for women's or
girls' suits, ensembles, suit-type jackets, blazers, dresses,
skirts, divided skirts, trousers, bib and brace overalls,
breeches and shorts (other than swimwear), knitted or crocheted:
Dresses: Of synthetic fibers: Other, Women's. The general rate
of duty will be 16.8 percent ad valorem.
Your inquiry does not provide enough information for us to
give a classification ruling on style #7202, described as a
short sleeve oversize gown. Your request should include what
specific features are designed for a handicap person and specific
documentation to whom it will be sold. The garment does not
appear to have the features of the other garments nor any other
feature that would indicate for use by a handicap person.
Due to the fact that some of the garments are constructed of
a 50/50 blend of fibers, they are to be classification on the
basis of General Rule of Interpretation 3(c) of the
classification principles. Even a slight change in the fiber
content may result in a change of classification, as well as,
visa and quota requirements. The garments may be subject to U.S.
Customs Laboratory analysis at the time of import an if the
fabric is other than a 50/50 blend it may be reclassified by
Customs at that time.
The men's nightshirt style #4805 falls within the textile
category 651 and the back wrap gown style #4216 falls within
textile category 351. Styles #4795, the back snap dress and
#4986 fall within textile category 636.
If not NAFTA originating or 9802.00.9000, some styles may
require quota and visa.
Styles 4805, 4216, 4795 and 4986 will meet the requirements
for the tariff provision 9802.00.9000 which provides for textile
and apparel goods, assembled in Mexico in which all fabric
components were wholly formed and cut in the United States, which
(a) were exported in condition ready for assembly without further
fabrication. The duty rate will be free.
Styles 4805, 4216, 4795 and 4986 are eligible for free entry
under the provision for articles specially designed or adapted
for the use or benefit of the blind or other physically or
mentally handicapped persons...other, in subheading 9817.00.96,
HTS. All applicable entry requirements must be met including the
filing of form ITA-362P.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 177).
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 Martin
Weiss at 212-466-5881.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division