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NY B81173

February 7, 1997

CLA-2-61:RR:NC:TA:359 B81173


TARIFF NO.: 6110.20.2045; 6110.20.2075

Ms. Kerry S. Holstein
H. Conrad & Associates, Inc.(HCD)
2206 East 7th Avenue
Tampa, FL 33605

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of five knit garments from Mexico; Article 509

Dear Ms. Holstein:

In your letter dated January 8, 1997, on behalf of Peer, you requested a ruling on the status of five knit garments from Mexico under the NAFTA.

You submitted five samples of garments constructed from 100% cotton, finely knit fabric. The outer surface of these garments measures more than nine stitches per two centimeters in the horizontal direction. All five garments have colorful designs on the front panels. Style number 170 is a child's, unisex sweatshirt with a napped inside surface. The garment features a crew neckline; long sleeves with ribbed cuffs; and a ribbed bottom.

Style number 130 is a unisex pullover made from terry fabric and features a crewneck; long sleeves with ribbed cuffs; and a ribbed bottom.

Style number 126 is an oversized top that extends from the shoulder to the knee area. It is secured with Velcro fasteners at the bottom of the armhole. From the bottom of the armhole to the hemmed bottom, the garment opens on each side. The garment also features a wide half-moon neckline.

Style number 128 is an oversized pullover that features two inch shoulder straps; oversized armholes; a U-neckline; and a hemmed, shirttail bottom. The pullover extends from the shoulder to the knee area.

Style number 127 is an oversized pullover that features a crew neckline; short, hemmed sleeves; and a hemmed bottom. The pullover extends from the shoulder to the knee area.

The applicable tariff provision for style 170 will be 6110.20.2045, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's or girls' sweatshirts, knitted: of cotton. The general rate of duty will be 19.4% ad valorem. The applicable HTS subheading for styles 130, 126, 128 and 127 will be 6110.20.2075, which provides for women's sweaters, pullovers...and similar articles, knitted: of cotton: other. The general rate of duty will be 19.4% ad valorem.

You stated in a telephone conversation with the National Import Specialist Assistant(NISA) the following:

1. yarns spun for fabrics, including trim will be done in Mexico

2. fabrics will be knitted in Mexico

3. fabrics will be cut to pattern in Mexico

4. parts will be assembled into a completed garment in Mexico

All five styles, 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.

Since your merchandise originates in a NAFTA territory, it is not subject to quota restraints or visa requirements.

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.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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