CLA-2-62:RR:NC:TA:360 C87258
Michele R. Markowitz
Grunfeld, Desiderio, Lebowitz & Silverman
245 Park Ave. - 33rd Fl
New York, NY 10167-3397
RE: The tariff classification and status under the North
American Free Trade Agreement (NAFTA), of women's woven
upper body garments from Mexico; Article 509
Dear Ms. Markowitz:
In your letter dated April 24, 1998, you requested a
classification ruling on behalf of Knight Industries, Inc, on the
status of style 985 under the NAFTA. The samples submitted with
your request will be returned under separate cover.
Style 985 is a women's upper body garment constructed from
100% cotton chambray woven fabric. The yarn dyed fabric is of a
plain weave construction that weighs approximately 237 grams per
square meter and is classifiable under subheading 5209.41.6020,
HTS. The sleeveless garment features a pointed collar and a full
front opening with a four button closure. Each of the front
panels extend below the waist, forming ties which allow the
garment to be knotted, thus providing a tightening at the bottom
of the garment.
You have indicated that the fiber for the woven fabric will
originate in either China, India, or Pakistan; the yarn will be
spun in either China, India or Pakistan, and the fabric will be
woven in either China, India or Pakistan. The garment will then
be cut and sewn into the finished garment in Mexico from the
foreign fabric.
Style 985 is classifiable in subheading 6211.42.0054,
HTSUSA, which provides for women's or girls', blouses of cotton
excluded from heading 6206, with two or more colors in the warp
and/or fillings. The general rate of duty is 8.4 percent ad
valorem.
The garment does not qualify for preferential treatment
under the NAFTA because materials used in the production of the
goods (the fabric, which is made outside of the NAFTA territory)
will not undergo the change in tariff classification required by
General Note 12(t)/62.35 HTSUSA.
Since this garment is cut and sewn in Mexico, it may be
subject to a reduced rate of duty based upon the Tariff
Preference Levels (TPL) defined in Section XI, additional U.S.
note 3(b) up to the specified annual quantities listed in
subdivision (g)(i) of note 3. Upon completion of the required
documentation and up to the specified annual quantities, style
945 may be eligble for a free rate of duty as provided in
subheading 9906.62.17,HTS.
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 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 Patricia
Schiazzano at 212-466-5866.
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, Commercial Rulings Division, Headquarters, U.S. Customs
Service, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20229.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division