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NY 894718




March 17, 1994

CLA-2-62:S:N:N5:360 894718

CATEGORY: CLASSIFICATION

TARIFF NO.: 6208.91.1010; 9802.00.8055

Lesley Krule
I. APPEL CORPORATION
136 Madison Avenue
New York, NY 10016

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of women's robes from Mexico

Dear Ms. Krule:

In your letter dated February 11, 1994, you requested a ruling on the status of women's robes from Mexico under the NAFTA.

Styles 31100 and 31101 are women's robes constructed from 55 % cotton and 45% rayon woven fabric. Both styles extend to mid- calf and have full frontal openings secured by self-fabric belts and one pocket located on the right side. Style 31100 is a side- tie wrap robe with long sleeves and a shawl collar; style 31101 is a kimono style robe with half sleeves.

You state that both robes will be made from Korean fabric. The fabric for style 31100 will be cut into components in the United States and the finished robe will be assembled in Mexico. Style 31101 will be cut and sewn in Mexico from the Korean fabric.

The applicable tariff provision for the robes will be 6208.91.1010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's or girls' singlets and other undershirts...nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Other: Of cotton: Bathrobes, dressing gowns and similar articles, women's.. The general rate of duty will be 8.5% ad valorem.

The merchandise does not qualify for preferential treatment under the NAFTA because the Korean fabric which is a non- originating material used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/62.32, HTSUSA.

For style 31110, the assembly in Mexico of components cut in the U.S., may entitle the garment to be entered under subheading 9802.00.8055, HTS. Upon compliance with the documentary requirements of Customs Regulations [19 CFR 10.24, and 10.16(a)] the imported robe may be subject to duty upon the full value of the imported assembled article with allowances in duty for the cost or the value of the U.S. components incorporated therein. The information substantiating 9802.00.8055, HTS, must be submitted at the time of entry.

In addition, style 31110, may be subject to a reduced rate of duty based upon the Tariff Preference Levels (TPL) established in Section XI, Additional US Note 3(c) up to the annual quantities specified in subdivision (g)(ii) of note 3. Style 31101 may also be subject to a reduced rate established in Section XI, Additional US Note 3(b) up to the specified annual quantities listed in subdivision (g)(i) of note 3. Upon completion of the required documentation and up to the specified annual quantities, both styles may be eligible for the preferential rate of 7.7 % ad valorem.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Office of Regulations and Rulings, U.S. Customs Service, 1301 Constitution Ave. N.W., Franklin Court, Washington, D.C. 20229.

Sincerely,

Jean F. Maguire
Area Director

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