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NY E89306

December 3, 1999

CLA-2-61:RR:NC:TAB:354 E89306


Mr. Craig M. Schau
Emery Customs Brokers
6940A Engle Road
Middleburg Heights, OH 44130

RE: The status under the North American Free Trade Agreement (NAFTA), of ladies’ undergarments from Mexico; Article 509

Dear Mr. Schau:

In your letter dated October 28, 1999, on behalf of Courtaulds Textile Holdings Ltd. you requested a ruling on the status of ladies’ undergarments manufactured in Mexico under the NAFTA.

According to your submission, ladies undergarments manufactured in Mexico which meet the requirements under NAFTA are exported to Great Britain. The merchandise does not enter the commerce of England by virtue of entry under the Inward Processing Relief Suspension Program of HM Customs (IPR). By declaring the undergarment as designated for subsequent export within an HMC approved time frame from England, no entry is made and no duty or taxes are due to HM Customs under IPR.

In England the undergarments are subject to a quality control inspection and packaging by Courtaulds Textile Holdings Ltd. The subject merchandise is then exported to the United States for entry and retail sale.

Paragraph (b) of General Note 12 of the HTSUS establishes the criteria under which goods imported into the customs territory of the United States qualify as originating goods for NAFTA purposes. General Note 12(l), HTSUS, states that a good shall not be considered to be an originating good by reason of having undergone production that satisfies the requirements of the note if, subsequent to that production, the good undergoes further production or any other operation outside the territories of the NAFTA parties, other than unloading, reloading or any other operation necessary to preserve it in good condition or to transport the good to the territory of Canada, Mexico and/or the United States.

In this case the merchandise has undergone other operations outside the territories of the NAFTA parties which exceed the scope of G.N. 12(l) and therefor preclude NAFTA eligibility.

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 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, Office of Regulations and Rulings, U.S. Customs Service, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20229.


Robert B. Swierupski

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