United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 NY Rulings > NY H82707 - NY H82787 > NY H82707

Previous Ruling Next Ruling
NY H82707

June 21, 2001

CLA-2-62:RR:NC:WA:355 H82707


TARIFF NO.: 6203.43.4030

Ms. Susan Klingbeil
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 shorts from Mexico; Article 509

Dear Ms. Klingbeil:

In your letter dated June 18, 2001, and in a subsequent telephone conversation with your associate, Ms. Yeager, it was determined that you requested a ruling on the status of men’s woven shorts from Mexico under the NAFTA.

The garment is described as a men’s woven 65 percent polyester and 35 percent cotton shorts, identified as article 18677. The garment features a zippered fly front with a button at the waistband, seven belt loops, two front slash pockets, two back welt pockets with buttons for closure, a cargo pocket with a flap on the right side leg that closes by means of hook and loop fastener tape and short hemmed leg openings. You state that the garment will be cut and sewn in Mexico of fabric which is woven in Indonesia.

The applicable tariff provision for the shorts will be 6203.43.4030, Harmonized Tariff Schedule of the United States Annotated (HTS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of synthetic fibers, other, other, other, other, shorts, men’s. The general rate of duty will be 28.4 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 shorts 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 shorts 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.

The shorts fall within textile category designation 647. Based upon international textile trade agreements products of Mexico, textile category designation 647, are subject to quota, but do not require a visa.

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

Previous Ruling Next Ruling

See also: