CLA-2-62:RR:NC:TA:355 D85366
Mr. Calvin Scheafer
Hilo Hatties
700 North Nimitz Highway
Honolulu, Hawaii 96817
RE: The tariff classification and status under the North
American Free Trade Agreement (NAFTA), of men's woven cotton
shirts from Mexico.; Article 509
Dear Mr Scheafer:
In your undated letter you requested a ruling on the status
of woven cotton shirts from Mexico under the NAFTA.
You import cotton fabric and 55% cotton\45% rayon fabric
from Japan and Korea into Hawaii where it is cut into shirt
components; the fabric is classified under either subheading
5208.52 or 5210.51 (HTUSA). The component parts are sent to
Mexico for assembly into shirts. Two samples of printed shirts
were provided. One is a pullover with short sleeves; the other
has short sleeves and a full frontal opening.
The applicable tariff provision for the both samples will be
6205.20.2065, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for men's woven cotton shirts.
The general rate of duty will be 20.5% ad valorem. Effective
January 21, 1999 the general rate of duty will be 20.4% ad
valorem.
The merchandise does not qualify for preferential treatment
under the NAFTA because the non-originating material used in the
production of the shirts does not undergo the change in tariff
classification required by General Note 12(t)/62, HTUSA.
Cotton shirts fall within textile category designation 340.
Based upon international textile trade aggreements products of
Mexico are subject to quota restrictions and visa requirements.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest that
you check, close to the time of shipment, the Status Report on
Current Import Quotas (Restraint Levels), an internal issuance of
the U.S. Customs Service, which is available for inspection at
your local Customs office.
Noting Additional U.S. Note 3(c) both samples are eligible
for a Tariff Preference Level (TPL). A TPL provides for a Customs
duty at a preferential (NAFTA) rate to imports of a particular
good up to the specified quantity indicated in Additional U.S.
Note 3(g)(ii), upon compliance with all applicable laws,
regulations and aggreements.
Under subheading 6205.20.2065 (HTUSA) the preferential NAFTA
rate is 3.3% ad valorem. Effective January 1, 1999 the
preferential NAFTA duty rate will be free.
The shirts are eligible for classification under
9802.00.8055, (HTUSA), upon compliance with all applicable laws,
regulations and ageements.
This ruling is being issued under the provisions of Part 181
of the Customs Regulations (19 C.F.R.).
This ruling is binding only as to the party to whom it is
issued and may be relied on only by that party.
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 Gerard
Shea at 212-466-5878.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division