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NY 899029

June 27, 1994

CLA-2-62:S:N:N5:357 899029


TARIFF NO.: 6211.32.0007; 9906.62.10

Mr. Donald S. Stein
Manatt, Phelps & Phillips
1200 New Hampshire Avenue N.W., Suite 200 Washington, D.C. 20036-6889

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a man's pair of coveralls from Mexico

Dear Mr. Stein:

In your letter dated June 14, 1994, you requested a ruling on the status of a man's pair of coveralls from Mexico under the NAFTA.

The coveralls, style number 94-81036, is constructed of a woven 100% cotton duck fabric outershell. The garment is lined with a woven 100% nylon fabric quilted to a non-woven polyester batting insulation. The garment's collar is composed of a 88% cotton/12% polyester corduroy fabric.

The coveralls have a two-way front zipper opening. An overlapping flap with a snap closure at the top covers the zipper area. There are two zippered chest pockets, two slanted front pockets and two slanted side entry openings which can be used for easy access into inner garments located below the waist, a zippered right rear pocket and an open left rear pocket, a partially elasticized back waist, zipper openings to the knee and adjustable snaps on the sleeve cuffs.

The coveralls will be cut to shape and assembled into a finished garment in Mexico from United States formed uncut fabric in roll form. You state that the uncut fabrics are formed from U.S. origin yarns spun from U.S. origin fibers. The finished garment would then be imported into the U.S.

The applicable tariff provision for the coveralls will be 6211.32.0007, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other garments, men's or boys', of cotton, coveralls, jumpsuits and similar apparel: other, insulated for cold weather protection. The general rate of duty will be 8.6 percent ad valorem.

Each of the non-originating materials used to make the coveralls has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/62. The coveralls will be entitled to a 7.8 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

In accordance with the terms of Chapter 99, Subchapter VI, U.S. Note 1, this item is free of duty from Mexico under subheading 9906.62.10 which provides for men's or boys' track suits and other garments, of cotton or of man-made fibers, other than shirts (provided for in subheading 6211.32.00 or 6211.33.00).

If this pair of man's coveralls was constructed exactly the same and composed of man-made fibers instead of cotton fabric it would also qualify free of duty from Mexico under subheading 9906.62.10.

This merchandise must be marked to indicate that it is a product of Mexico.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.


Jean F. Maguire
Area Director

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