CLA-2-RR:NC:TA:N3:356 L87902
Ms. Lesa R. Hubbard
JC Penney Purchasing Corporation
6501 Legacy Drive
Plano,TX 75024-3698
RE: Classification and status under the North American Free Trade Agreement (NAFTA) of a men’s suit from Mexico; Article 509.
Dear Ms. Hubbard:
This is in reply to your letter dated July 27, 2005 and subsequent information dated September 26, 2005, in which you requested the classification and status under the North American Free Trade Agreement (NAFTA), of a men’s woven suit that will be produced in Mexico and imported into the United States. As requested, your sample will be returned.
Style 995-609-K-1, JCPPC Lot # 5090, is a men’s suit consisting of a jacket and a pair of matching trousers. The suit is constructed from 100% wool woven fabric. The jacket has six panels sewn together lengthwise and features a full front opening with three button closures; a notched collar with lapels; long sleeves with four buttons at the cuffs; a full lining; an inset pocket on the left chest; two inset pockets with flaps below the waist; inner pockets on the left chest and below the waist; an inner pocket on the right chest with a button closure; and a straight bottom with curved front panels. The trousers have a pleated front; a flat waistband with six belt loops; a zippered fly front opening with a button and a metal hook closure on the waistband; side seam pockets; two rear welt pockets with buttoned closures; and unfinished leg openings.
The applicable subheading for Style 995-609-K-1, JCPPC Lot # 5090 will be 6203.11.9000, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ suits: of wool or fine animal hair: other: other. The general rate of duty is 17.5% ad valorem.
You state that except for the 100% cuprammonium rayon suit lining fabric from Japan, all the yarns used in making the suit are “of NAFTA regions,” which we assume means that the yarns were spun in the NAFTA territory. The 100% wool shell fabric is woven in Mexico and the suit is cut and sewn in Mexico. The visible lining fabric used in this suit, identified in previous correspondence as Style “Feather,” is classifiable under subheading 5408.22.1000, HTS. Other fabrics submitted in your previous correspondence and stated as possible lining fabrics are Style “French twill with black filling,” classified in subheading 5408.23.2100, HTS, and Style “French twill union dye,” classified in subheading 5408.23.2100, HTS.
General Note 12(t)/62.9 of the HTSUSA requires that both the shell fabric and the visible lining fabric meet the appropriate rules. As the yarn for the shell fabric is made in the NAFTA territory and the fabric is woven in Mexico, the shell fabric meets the NAFTA requirements. The lining fabric, classified in 5408.22.10, HTSUS, is an exception to Chapter rule 1 and may be woven outside the NAFTA territories. Based on the facts provided, the goods described above qualify for NAFTA preferential treatment, because they will meet the requirements of HTSUSA General Note 12(b)(ii). Therefore, Style 995-609-K-1, JCPPC Lot # 5090 will be entitled to a free rate of duty upon compliance with all applicable laws, regulations and agreements. Because the garments are “originating” under the NAFTA, these garments are not subject to visa requirements or quota restraints.
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 Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski, Director,
National Commodity Specialist Division