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NY A87208

September 30, 1996

CLA-2-61:RR:NC:WA:N5:356 A87208


TARIFF NO.: 6110.30.3050

Mr. Carter Sturkie
Champion Products Inc.
475 Corporate Square Drive
P.O. Box 1550
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 August 20, 1996, you requested a ruling on the status of a man's knit garment from Mexico under the NAFTA.

Style number 11111 is a man's pullover garment constructed from 100 percent nylon, finely knit drop stitch fabric. The garment is sleeveless and features a round front neckline; a high rear neckline; shoulders which measure three inches wide; and a hemmed bottom. The neckline and the armholes are finished with rib knit edging. There is a "C" logo and an NBA logo appliqued on the front panel near the shoulder. The front and back panels are screen-printed and a large "C" fabric label, with washing instructions, is sewn to the lower left front panel.

You have stated in your correspondence that the fabric is constructed from 100 percent nylon filament yarns which are extruded in the United States and knit into fabric in the United States. The fabric will be sent to Mexico, where it will be cut to shape, sewn, and assembled into garments. The garments will then be screen printed in Mexico.

The applicable tariff provision for Style 11111 will be 6110.30.3050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for: sweaters, pullovers waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men's or boys'. The general rate of duty will be 33.8 percent ad valorem.

The garment, being wholly obtained or produced entirely in the territories of the United States and 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.

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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