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NY H82323

September 4, 2001

CLA-2-61:RR:NC:WA:359 H82323


TARIFF NO.: 6110.20.2035

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), a of pullover vest from Mexico; Article 509: Marking: 19 U.S.C. 1304

Dear Ms. Yeager:

In your letter dated June 8, 2001, you requested a ruling on the status of a unisex pullover vest from Mexico under the NAFTA. In the aforementioned request you included two samples, Style 18524 was answered in NYRL H82322, dated June 19, 2001.

You state that the knit fabric will be formed in Vietnam and shipped to Mexico where the fabric will be cut, sewn and assembled into the pullover vest. These garments will be imported into the United States and used as part of your staff uniform.

Style 19148 is a unisex pullover vest constructed from 100% cotton knit fabric. The garment features a V-neckline, oversized armholes, the words, “IKEA” embroidered on the right side of the chest and a banded bottom. The fabric measures more than nine stitches per two centimeters when measured in the direction the stitches were formed.

The applicable tariff provision for Style 19148 will be 6110.20.2035, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton other, other: vests, other than sweater vests: women’s or girls’. The general rate of duty will be 17.8 percent ad valorem.

Style 19148 falls within textile category designation 359. Based upon international textile trade agreements products of Mexico are subject to quota.

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.

The garment does not qualify for preferential treatment under the NAFTA because the fabric used in the production of the goods is made outside the NAFTA territories and does not undergo the tariff classification shift required by General Note 12(t)/61.35, HTSUSA.

The garments may, however, qualify for a preferential duty rate under the Tariff Preference Levels defined in the HTSUSA, Section XI, Additional U.S. Note 3 (b). Since the garments are cut and sewn in Mexico, they would qualify for the reduced rate up to the quantity specified in Note 3(g)(i) provided that the imported merchandise is accompanied by a Certificate of Eligibility.

You also inquired to the marking requirements for this garment. The marking statue, Section 304, Tariff Act of 1930, as amended (19U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) shall permit in such a manner as to indicate the ultimate purchaser in the U.S., the English name of the country of origin of the article.

As the garment is fully assembled in Mexico, it is considered a product of Mexico. Accordingly, the marking “Made in Mexico” satisfies the requirements of Section 304 of the Tariff Act.

The marking of the garments must also be in accordance with the Textile Fiber Products Identification Act (15 U.S.C. 70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission. Therefore, we suggest that you contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C. 20508, to determine those requirements.

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 Mike Crowley at 212-637-7077.


Robert B. Swierupski

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