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NY 896445

April 29, 1994

CLA-2-62:S:N:N5:360 896445


TARIFF NO.: 6208.92.0010; 9906.62.07; 9802.00.8055

Lesley Krule
136 Madison Avenue
New York, NY 10016

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of women's man-made fiber robes from Mexico

Dear Ms. Krule:

In your letter dated March 31, 1994, you requested a ruling on the status of women's robes from Mexico under the NAFTA.

Style 41113 is a woman's robe constructed from 100% polyester woven fabric. The garment extends to mid-calf and features long sleeves, a quilted yoke with an embroidered applique, a pocket located in the right side seam and a full frontal opening secured by a zipper and a tie at the neck. The sample will be returned to you, as requested.

You present two manufacturing scenarios for style 41113. In both instances the robe will be made from Korean fabric. In the first scenario, the Korean fabric will be cut into components in the United States and the finished robe will be assembled in Mexico. In the second scenario, style 41113 will be cut and sewn in Mexico from the Korean fabric.

The applicable tariff provision for style will be 6208.92.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's or girls' singlets and other undershirts...nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Other: Of man-made fibers: Bathrobes, dressing gowns and similar articles, women's.. The general rate of duty will be 17% ad valorem.

The merchandise does not qualify for preferential treatment under the NAFTA because the Korean fabric which is a non-originating material used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/62.32, HTSUSA. When the components are cut in the U.S. and assembled in Mexico, the garment may be entitled to be entered under subheading 9802.00.8055, HTS. Upon compliance with the documentary requirements of Customs Regulations [19 CFR 10.24, and 10.16(a)] the imported robe may be subject to duty upon the full value of the imported assembled article with allowances in duty for the cost or the value of the U.S. components incorporated therein. The information substantiating 9802.00.8055, HTS, must be submitted at the time of entry.

In addition, style 41113, may be subject to a reduced rate of duty based upon the Tariff Preference Levels (TPL) established in Section XI, Additional US Note 3(c) up to the annual quantities specified in subdivision (g)(ii) of note 3. When style 41113 is cut and assembled in Mexico, it may also be subject to a reduced rate established in Section XI, Additional US Note 3(b) up to the specified annual quantities listed in subdivision (g)(i) of note 3. Upon completion of the required documentation and up to the specified annual quantities, both styles may be eligible for the preferential rate of 14.1 % ad valorem as provided in subheading 9906.62.07, HTS.

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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