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NY E87766

September 27, 1999

CLA-2-62:RR:NC:TA:354 E87766


TARIFF NO.: 6207.11.0000

Mr. Renu Sadh
V.R.S. Industries Inc.
1385 Broadway, Suite 1509
New York, New York 10018

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

Dear Mr. Sadh:

In your letter dated September 20, 1999, you requested a ruling on the status of men’s wearing apparel from Mexico under the NAFTA.

The submitted sample, style 2004, is a pair of men’s boxer shorts made of a woven cotton fabric. The boxer shorts are constructed of five panels, two at the front and three at the back. Additional features include a covered (on the exterior) elasticized waistband, a fly front and hemmed leg openings.

According to your submission, the boxer shorts will consist of foreign made fabric (HTS 5208 through 5212 covers woven cotton fabrics) and trim, and American made labels and trim that will be cut, sewn and packed in Mexico.

The applicable tariff provision for style 2004 will be 6207.11.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: underpants and briefs: of cotton. The general rate of duty will be 6.3 percent ad valorem.

The merchandise does not qualify for preferential treatment under the NAFTA because the foreign fabric used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/62.32, HTSUSA which requires:

A change to headings 6206 through 6210 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54, or headings 5508 through 5516, 5801 through 5802 or 6001 through 6002, provided that the good is both cut and sewn or otherwise assembled in the territory of one or more of the NAFTA parties.

You have indicated that the fabric to make the garments will be manufactured in an unnamed foreign country and then cut and sewn into the finished garments in Mexico. Noting Additional U.S. Note 3(b) to Section XI, HTSUS, the cotton boxer styled short may be eligible for a preferential duty rate under the Tariff Preference Levels (TPL); a TPL provides for a NAFTA rate to imports of a particular good up to the specified quantity, indicated in Additional U.S. Note 3(g)(i), upon compliance with all applicable regulations.

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

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 Brian Burtnik at 212-637-7083.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20229.


Robert B. Swierupski

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