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NY D85366

December 22, 1998

CLA-2-62:RR:NC:TA:355 D85366


TARIFF NO.: 6205.20.2065

Mr. Calvin Scheafer
Hilo Hatties
700 North Nimitz Highway
Honolulu, Hawaii 96817

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of men's woven cotton shirts from Mexico.; Article 509

Dear Mr Scheafer:

In your undated letter you requested a ruling on the status of woven cotton shirts from Mexico under the NAFTA.

You import cotton fabric and 55% cotton\45% rayon fabric from Japan and Korea into Hawaii where it is cut into shirt components; the fabric is classified under either subheading 5208.52 or 5210.51 (HTUSA). The component parts are sent to Mexico for assembly into shirts. Two samples of printed shirts were provided. One is a pullover with short sleeves; the other has short sleeves and a full frontal opening.

The applicable tariff provision for the both samples will be 6205.20.2065, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men's woven cotton shirts. The general rate of duty will be 20.5% ad valorem. Effective January 21, 1999 the general rate of duty will be 20.4% ad valorem.

The merchandise does not qualify for preferential treatment under the NAFTA because the non-originating material used in the production of the shirts does not undergo the change in tariff classification required by General Note 12(t)/62, HTUSA.

Cotton shirts fall within textile category designation 340. Based upon international textile trade aggreements products of Mexico are subject to quota restrictions and visa requirements.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Noting Additional U.S. Note 3(c) both samples are eligible for a Tariff Preference Level (TPL). A TPL provides for a Customs duty at a preferential (NAFTA) rate to imports of a particular good up to the specified quantity indicated in Additional U.S. Note 3(g)(ii), upon compliance with all applicable laws, regulations and aggreements.

Under subheading 6205.20.2065 (HTUSA) the preferential NAFTA rate is 3.3% ad valorem. Effective January 1, 1999 the preferential NAFTA duty rate will be free.

The shirts are eligible for classification under 9802.00.8055, (HTUSA), upon compliance with all applicable laws, regulations and ageements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R.).

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

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 Gerard Shea at 212-466-5878.


Robert B. Swierupski

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