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NY H82322

June 19, 2001

CLA-2-62:RR:NC:WA:355 H82322


TARIFF NO.: 6205.20.2065

Ms. Laura Yeager
IKEA Wholesale NA
496 West Germantown Pike
Plymouth Meeting, PA 19462

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

Dear Ms. Yeager:

In your letter dated June 8, 2001, and in a subsequent telephone conversation, you requested a ruling on the status of men’s woven cotton work shirts from Mexico under the NAFTA.

The garment is described as a men’s woven cotton work shirt, identified as article 18524. The garment features a pointed collar, long sleeves with buttoned cuffs, a full frontal opening secured by seven buttons, two breast pockets with buttoned flaps, an embroidered IKEA logo over the left breast pocket and a curved hemmed bottom. You state that the garment will be cut and sewn in Mexico of cotton fabric which is woven in Vietnam.

The applicable tariff provision for the shirt will be 6205.20.2065, Harmonized Tariff Schedule of the United States Annotated (HTS), which provides for men’s or boys’ shirts, of cotton, other, other, other, other, men’s. The general rate of duty will be 20.1 percent ad valorem.

The merchandise does not qualify for preferential treatment as originating goods under the NAFTA because one or more of the non-originating materials used in the production of the garment will not undergo the change in tariff classification requited by General Note 12(t)62.03.

The shirt may be subject to a reduced rate of duty based upon the Tariff Preference Levels (TPL) established in Section XI, Additional U.S. Note 3(b), up to the annual quantities specified in subdivision (g)(i) of Additional U.S. Note 3. Upon completion of the required documentation and up to the specified annual quantities, the shirt may be eligible for the preferential rate of free.

The special statistical reporting number 9999.00.60, HTS, is required with the above classification for apparel goods imported from Mexico under the terms of Additional U.S. Note 3 to Section XI of the HTS.

Woven cotton shirts fall within textile category designation 340. Based upon international textile trade agreements products of Mexico are not subject to quota, nor do they require a visa. However this textile category designation would be used for purposes of determining eligible quantities under a TPL, if applicable.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 Camille Ferraro at 212-637-7082.


Robert B. Swierupski

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