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NY 813567




September 11, 1995

CLA-2-61:S:N:N5:359 813567

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3020

Mr. Ruben Sandoval
J.O. Alvarez, Inc.
Tex-Mex Industrial Park
1 Ramos Road, P.O. Box 1434
Laredo, Texas 78042-1434

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a woman's knit sweater from Mexico; Article 509

Dear Mr. Sandoval:

In your letter dated August 10, 1995 you requested a ruling on the status of a woman's knit sweater from Mexico under the NAFTA.

Style number DA01 is a woman's sweater constructed from 100% acrylic, knit fabric. The outer surface of the fabric measures less than 9 stitches per 2 centimeters horizontally. The sweater features a crew neckline; short sleeves with ribbed cuffs; and a ribbed bottom. Your sample is being returned.

The applicable tariff provision for the sweater will be 6110.30.3020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's sweaters, knitted: of man-made fibers: other. The general rate of duty will be 34% ad valorem.

The sweater, being wholly obtained or produced entirely in the territory of the United States or Mexico, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

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

*Each of the non-originating materials used to make the * has satisfied the changes in tariff classification required under the HTSUSA General Note 12(t)/*. The * will also be subject to a Regional Value Content (RVC) requirement of *% under the Transaction Value Method or *% under the Net Cost Method as required under the rule applicable to the *. Assuming the goods are eligible for preferential treatment under the NAFTA, the merchandise will be entitled to a * rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

*The *, being made entirely in the territory of * using materials which themselves were originating, will satisfy the requirements of HTSUSA General Note 12(b)(iii). The merchandise will therefore be entitled to a * rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

*The *, having been produced in the territory of * from one or more non-originating materials which did not undergo the changes in tariff classification under HTSUSA General Note 12(t), because the materials were imported together, whether or not with originating materials, into the territory of a NAFTA country as unassembled or disassembled goods, and were classified as assembled goods pursuant to Rule 2(a) of the General Rules of Interpretation (GRI) of the Harmonized System are considered to be goods originating in the territory of a NAFTA country, provided that all other non-originating materials undergo a change in tariff classification.

The Regional Value Content (RVC) of such goods must be not less than 60 percent where the Transaction Value Method is used, or not less than 50 percent where the Net Cost Method is used. If a higher RVC is applicable, the goods must satisfy such higher requirement. The goods must satisfy all other applicable requirements. Such goods will be entitled to a * rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

*The *, having been produced in the territory of * from one or more non-originating materials which did not undergo the changes in tariff classification under HTSUSA General Note 12(t), because those materials are provided for under the HTSUSA as parts of the goods and the [*heading for the goods specifically provides for both the goods and the parts and is not further subdivided into subheadings, *subheading for the goods provides for both the goods and its parts,] will be considered as goods which originate in the territory of a NAFTA country, provided that all other non-originating materials undergo a change in tariff classification and the goods and non-originating materials are not both parts classifiable in the aforementioned heading or subheading.

The Regional Value Content (RVC) of such goods must be not less than 60 percent where the Transaction Value Method is used, or not less than 50 percent where the Net Cost Method is used. If a higher RVC requirement is applicable, the goods must satisfy such higher requirement. The goods must satisfy all other applicable requirements. Such goods will be entitled to a * rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). *Because of insufficient information in your ruling request, Customs has not addressed the Regional Value Content (RVC) of the subject goods. If you desire a ruling regarding the RVC of your goods and their eligibility for NAFTA preferential treatment, the information noted in Section 181.93(b) of the Customs Regulations (19 CFR 181.93(b)), to the Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1301 Constitution Ave. N.W., Franklin Court, Washington, D.C. 20229, along with a copy of this letter.

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.

Sincerely,

Jean F. Maguire
Area Director

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