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NY A85476

August 05, 1996

CLA-2-61:RR:NC:WA:N5:356 A85476


TARIFF NO.: 6103.42.1050

Mr. Carter Sturkie
Champion Products Inc.
P.O. Box 1550
475 Corporate Square Drive
Winston-Salem, NC 27102-1550

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

Dear Mr. Sturkie:

In your letter dated June 28, 1996, you requested a ruling on the status of a man's knit garment from Mexico under the NAFTA. This ruling is a supplement to NY A82941 dated May 21, 1996, which was issued for non-NAFTA importations. Your sample is being returned.

Style 81069 is a pair of men's knit shorts constructed from 100 percent cotton, finely knit jersey fabric. The garment features an elasticized tunnel waistband with an inside drawstring; two side seam pockets; and hemmed leg openings. There is a "C" logo appliqued on the left front below the waistband.

You have stated in your correspondence that the fabric will be formed in the United States from NAFTA certified yarn. The uncut fabric will be sent to Mexico, where it will be cut to shape, sewn and assembled into garments.

The applicable tariff provision for Style 81069 will be 6103.42.1050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for: men's or boys'... breeches or shorts (other than swimwear), knitted or crocheted: of cotton: shorts: men's. The general rate of duty will be 29.6 percent ad valorem.

Based on the information you provided indicating that the yarn is spun in a NAFTA territory and that subsequent operations are performed in the United States and Mexico, the shorts qualify for preferential treatment under the NAFTA because the materials used in the production of the shorts will undergo the change in tariff classification required by General Note 12 (t)/61.12, HTSUSA. Consequently, the shorts will be entitled to an 8.5 percent ad valorem 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). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

A copy of this ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 212-466-5877.


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