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NY 813138

Aug. 11, 1995

CLA-2-61:S:N:N5:813138 361


TARIFF NO.: 6104.63.2010

Ms. Laura Michael
High Sierra Sport Company
880 Corporate Woods Parkway
Vernon Hills, Ill. 60061

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

Dear Ms. Michael:

In your letter dated July 28, 1995, you requested a ruling on the classification and status under the North American Free Trade Agreement, of a pair of woman's trousers from Mexico. The trousers will be returned, as you requested.

Style PF2414 is a pair of trousers constructed from 100% polyester fleece knit. The pull-on trousers have an elastic waistband and two side pockets.

You have indicated that the yarn and fabric will be manufactured in the United States, and the fabric will be cut and sewn into a completed garment in Mexico.

The applicable tariff provision for style PF2414 will be 6104.63.2010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's trousers, knitted, of synthetic fabric. The general rate of duty will be 29.8 percent ad valorem; the rate under the NAFTA will be free.

The garment qualifies 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)/61.24, HTSUSA.

You have also requested information concerning the acceptability of the hang tag label which includes the statement "POLAR FLEECE CREATED WITH PRIDE IN THE U.S.A." The Customs Regulations (19 CFR 134.46) state that wherever the term U.S.A. is used, a statement in close proximity, and in the same size lettering must appear to indicate where the garment is made. Therefore, in its present condition, the polar fleece hang tag does not meet the requirements of the marking regulations.

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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