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NY H82708

August 6, 2001

CLA-2-61:RR:NC:TA:N3:356 H82708


TARIFF NO.: 6110.20.2065

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 men’s knit pullovers from Mexico; Article 509: Marking: 19 U.S.C. 1304

Dear Ms. Klingbeil:

In your letter dated June 18, 2001, you requested a ruling on the status of two styles of men’s knit pullovers from Mexico under the NAFTA. Your samples 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 pullover garments. These garments will be imported into the United States and used as part of your staff uniform.

Style 20526 is a men’s pullover garment constructed from 100 percent cotton, finely knit, heavy weight jersey fabric. The garment has a rib knit crew neckline; short, hemmed sleeves; and a hemmed bottom.

Style 21296 is a men’s pullover garment constructed from 80 percent cotton, 20 percent viscose, finely knit, heavy weight jersey fabric. The garment has a rib knit crew neckline; short, hemmed sleeves; and a hemmed bottom.

The applicable tariff provision for the pullovers will be 6110.20.2065, 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: other: men’s or boys’. The general rate of duty will be 17.8 percent ad valorem.

Styles 20526 and 21296 fall within textile category designation 338. 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.

These garments do 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 as to the marking requirements for these garments. 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 the garments are fully assembled in Mexico, they are 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 Mary Ryan at 212-637-7081 .


Robert B. Swierupski

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