CLA-2-62:RR:NC:WA:355 J85264
Mr. Thierry Prissert
Riviera Sun, Inc.
5 East 57th Street, Flr 19
New York, NY 10022
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of men’s and boys’ swimwear from Mexico; Article 509
Dear Mr. Prissert:
In your letter received May 30, 2003, you requested a ruling on the status of men’s and boys’ swimwear from Mexico under the NAFTA.
You submitted two samples of the swimwear, a men’s and a boys’ styled swim short. Both are made of 100 percent polyamide material with a cotton knit mesh liner. Both share identical construction features. They feature an elasticized waistband with a functional drawcord, a knit mesh liner, two side pockets with mesh pocket fabric, a back pocket with a flap and a slit for drainage and hemmed leg openings. Your samples will be returned.
The applicable subheading for the men’s sized swim short will be 6211.11.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear, other garments, swimwear, men’s or boys’, of man-made fibers, men’s. The duty rate will be 28 percent ad valorem.
The applicable subheading for the boys sized swim short will be 6211.11.1020, HTS, which provides for track suits, ski-suits and swimwear, other garments, swimwear, men’s or boys’, of man-made fibers, boys. The duty rate will be 28 percent ad valorem.
You have stated in your letter and in a subsequent telephone conversation that the fabric used to construct these garments will be woven in France and then shipped to Mexico where it will be cut and sewn into swim shorts.
The swim shorts do no qualify for preferential treatment under the NAFTA because one or more of the non-originating materials (specifically the fabric), used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/62.33, HTS, which states:
“…a change to subheadings 6211.11 through 6211.12 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308, or 5310 through 5311, chapter 54, or headings 5508 through 5516, 5801 through 5802 or 6001 through 6006, provided that the good is both cut and sewn or otherwise assembled in the territory of one or more of the NAFTA parties.”
However, noting Additional U.S. Note 3(b) to Section XI, HTS, the swim shorts may be eligible to a preferential duty rate under the Tariff Preference Levels (TPL), which provides for a NAFTA rate to imports of a particular good up to the specified quantity indicated in Additional U.S. Note 3(g)(I), upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).
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 Camille R. Ferraro at 646-733-3046.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division