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NY E86169

September 20, 1999

CLA-2-62:RR:NC:WA:355 E86169


TARIFF NO.: 6203.42.4015, 6203.43.4010

Mr. Adolfo Saldivar
A.A. Customs Brokers
8413 El Gato Road
Laredo, Texas 78045

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

Dear Saldivar:

In your letter dated August 18, 1999, on behalf of your client, Banjo LLC, you requested a ruling on the status of men’s woven pants from Mexico under the NAFTA. As requested your samples are being returned to you.

Two types of pants will be imported. One type will be 65% polyester and 35% cotton; the other type will be 100% cotton pretreated for permanent press. You state the fiber and yarn of the fabric will originate in the U.S. and/or Mexico. The fabric will be wholly formed in the U.S. and/or Mexico and will be previously treated in the U.S. and/or Mexico with a resin catalyst system to allow for pressing and curing after the garment is assembled to facilitate crease retention and seam and surface flatness. The country of origin of the trimmings and findings and of the pocketing will be either from a Nafta or a non-Nafta country. The garment will be cut in Mexico and/or in the U.S. and will be assembled and finished in Mexico. After the pants are assembled they will have a perma-pressing process that consists of pressing and ovenbaking, both of which will take place in Mexico.

The applicable tariff provision for the pants composed of 65% polyester and 35% cotton will be 6203.43.4010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides men’s woven pants of synthetic fibers. The general rate of duty will be 28.8% ad valorem. The 100% cotton pants are classified under subheading 6203.42.4015, HTS, which provides for men’s woven cotton pants. The general rate of duty will be 17.2% ad valorem.

The component that determines the tariff classification of the pants, being wholly obtained or produced entirely in the territory of a Nafta country, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a preferential rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. The preferential Nafta rate is a free rate of duty.

You also inquired if the pants are eligible for the Mexican Special Regime. The fabric wholly formed and cut in the U.S. and assembled into pants in Mexico with pocketing from a Nafta country will qualify for the Mexican Special Regime provided that the cost of the findings and trimmings of foreign origin do not exceed 25% of the cost of the assembled product. The pants assembled with non-Nafta pocketing will not be eligible..

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 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 212-637-7082.


Robert B. Swierupski

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