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NY B87194

August 1, 1997

CLA-2-61:RR:NC:TA:3:358 B87194


TARIFF NO.: 6110.30.3055

Mr. Gary Klestadt
Trans-World Shipping Corp.
Cargo Bldg. 68
JFK Int'l Airport
Jamaica, NY 11430

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

Dear Mr. Klestadt:

In your letter dated July 1, 1997, on behalf of your client Kids International Corp., you requested a tariff classification ruling on the status of a girl's knit pullover from Mexico, under the NAFTA.

The submitted sample, no style number indicated, is a girl's knit pullover. The garment is constructed of 50% polyester and 50% cotton yarn dyed fabric and features a scoop neck, and short sleeves. The pullover also has a screenprinted flower design on the front of the bodice, and a hemmed bottom.

You state in your letter that:

I. A. The fabric will be produced in the U.S. from U.S. yarn, and the main labels, care labels, handtags, shoulder tapes and rosettes will also be produced in the United States.

B. The cutting, and sreenprinting will be performed in the United States.

C. The sewing/assembly will be performed in Mexico with U.S. thread.

II. The same scenario featured in # I applies, except that the rosette is from Hong Kong.

III. The same scenario featured in #1 applies, except that the shoulder tape and thread is from Mexico.

IV. The same scenario featured in #1 applies, except that the shoulder tape and thread is from Mexico, and the rosette is from Hong Kong.

You also state that the pullover will be imported in girls' sizes 7-16.

The pullover is a minor embellishment that would not confer country of origin. Section 102.13 sets out the De Minimis rule and is applicable to the rosette embellishment. Section 102.21(c), "General Rules", inter alia, state the requirements or conditions of Sections 102.12 through 102.19, where appropriate, are applicable when determining origin under Section 102.21(c)(1) through (5).

Section 102.13 "De Minimis", states the following, in pertinent part:

(c) Foreign components or materials that do not undergo the applicable change in tariff classification set out in Section 102.21 or satisfy the other applicable requirements of that section when incorporated into a textile or apparel product covered by that Section shall be disregarded in determining the country of origin of the good if the total weight of those components or materials is not more than 7 percent of the total weight of the good.

We believe the weight of the rosette is not more than 7 percent of the total weight of the finished pullover, and thus, meets the De Minimis rule stipulated in Section 102.13. Consequently, the rosette is to be disregarded when determining the country of origin of the finished product. With or without the rosette, the finished shaped pullover has all the traditional features of a pullover.

The applicable subheading for pullover, will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted:of man-made fibers:, other, other, other, women's or girls'. The general rate of duty will be 33.5% ad valorem.

The pullover, being wholly obtained or produced entirely in the territory of Mexico and the United States, 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.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the 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 the ruling, contact National Import Specialist Bruce Kirschner at 212-466-5865.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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