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NY 803268

Dec. 12, 1994

CLA-2-61:S:N:N5:803268 361


TARIFF NO.: 6109.90.1050; 6110.20.2075

Ms. Debbie Carchidi
Assistant Production Manager
Chorus Line
4505 Bandini Blvd.
Vernon, CA 90040

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a T-shirt and pullover from Mexico and the tariff classification of these garments from Guatemala.

Dear Ms. Carchidi:

In your letter dated October 18, 1994, with additional information provided November 28 and 29, 1994, you requested a classification and NAFTA ruling on two garments that will be imported from Mexico and Guatemala. As you requested, the garments and components will be returned to you.

Style 014 is a T-shirt constructed from 50% polyester/50% cotton knit fabric. The T-shirt has short sleeves, a hemmed bottom, and a rib knit collar. Style 623 is a long sleeve pullover constructed from 100% cotton rib knit fabric.

The applicable tariff provision for style 014 will be 6109.90.1050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's T-shirts, knitted, of man-made fibers. The general rate of duty will be 34 percent ad valorem.

You have indicated in your letter that the fabric is a blend of 50% polyester/50% cotton. Garments which are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification and the textile category designation of the subject garment.

The applicable tariff provision for style 623 will be 6110.20.2075, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers...and similar articles, knitted, of cotton...women's. The general rate of duty will be 20.7 percent ad valorem.

You have indicated that these garments may be manufactured (CMT) in either Guatemala or Mexico. For garments manufactured in Guatemala, the above rates apply. For garments manufactured in Mexico, you noted that both the fabric and the yarn will originate in the United States. Under these circumstances, the completed T-shirt and pullover will qualify for preferential treatment under the NAFTA because materials used in the production of the goods will undergo the change in tariff classification required by General Note 12(t)/61.35, HTSUSA. Therefore, both the T-shirt and pullover will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

You have also indicated that these garments may be assembled in either Guatemala or Mexico of components cut to shape in the United States. You noted that the fabric for these garments will be fully formed in the United States, but that the yarns will be imported from Taiwan.

From the information and samples submitted, it is our opinion that the operations performed in Guatemala or Mexico to create the T-shirt and pullover, namely sewing seams and overlock stitching various edges, are considered proper assembly operations or incidental to the assembly process. Therefore, upon compliance with the documentary requirements of Customs Regulations [19 CFR 10.24, and 10.16(a)] the imported T-shirt and pullover, when imported from Guatemala, may be entered under subheading 9802.00.80, Harmonized Tariff Schedule of the United States (HTS), subject to duty upon the full value of the imported assembled article, with allowances in duty for the cost of the value of the U.S. components incorporated therein. The information substantiating 9802.00.80 must be submitted at the time of entry.

In addition, the items assembled in Mexico may be entered under subheading 9802.00.90,Harmonized Tariff Schedule of the United States (HTS), subject to a free rate of duty under the provisions of Mexican Special Regime, upon compliance with documentary requirements.

Style 014 falls within textile category designation 639; style 623 falls within textile category designation 339. At present, these categories are not subject to quota restraints or visa requirements from Guatemala. Additionally, as NAFTA originating or Special Regime products, these items, when imported from Mexico, are not subject to quota or visa requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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.

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 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.

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, Office of Regulations and Rulings, U.S. Customs Service, 1301 Constitution Ave. N.W., Franklin Court, Washington, D.C. 20229.


Jean F. Maguire
Area Director

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