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NY H82534

August 6, 2001

CLA-2-61:RR:NC:TA:N3:356 H82534


TARIFF NO.: 6101.30.2010

Ms. Susan Klingbeil
IKEA Wholesale NA
496 W. Germantown Pike
Plymouth Meeting, PA 19462

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a men’s knit jacket from Mexico; Article 509; Marking; 19 U.S.C. 1304

Dear Ms. Klingbeil:

In your letter dated June 15, 2001, you requested a ruling on the status of a men’s knit jacket from Mexico under the NAFTA. Your sample will be returned, as requested.

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

Style 27227 is a men’s jacket constructed from 100 percent polyester, finely knit fabric that is napped on the inside and outside surfaces. The garment is fully lined with finely knit, coated fabric. Style 27227 has a stand-up collar; a full front, zippered opening with an inside windflap; long sleeves with self-fabric cuffs; a zippered pocket on the left chest; two zippered pockets below the waist; a pen pocket on the left sleeve; an embroidered logo on the left chest; and a straight bottom with a drawcord and cord locks.

The applicable tariff provision for the jacket will be 6101.30.2010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski jackets), windbreakers and similar articles, knitted or crocheted: other than those of heading 6103: of man-made fibers: other: other: men’s. The general rate of duty will be 28.7 percent ad valorem.

Style 27227 falls within textile category designation 634. Based upon international textile trade agreements, products of Mexico are not presently subject to visa requirements or quota restraints.

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)/61.1, HTSUSA.

Style 27227 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 as to the marking requirements for this garment. The marking statute, Section 304, Tariff Act of 1930, as amended (19 U.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 to the ultimate purchaser in the U.S., the English name of the country of origin of the article.

As Style 27227 is entirely 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 garment 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 Mary Ryan at 212-637-7081 .


Robert B. Swierupski
National Commodity

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