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NY 803926




December 6, 1994

CLA-2-61:S:N5:358 803926

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3050

Mr. Philip Freeman
Cain Customs Brokers
Progreso International Bridge
P.O. Box 10
Progreso, TX 78579

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a boy's pullover from Mexico, Article 509.

Dear Mr. Freeman:

In your letter dated October 27, 1994, you requested a tariff classification ruling on the status of a boy's pullover from Mexico under the NAFTA.

The submitted sample, Style #3-3396, is a boy's polyester mesh athletic pullover. The garment features a rib knit scoop collar, short sleeves, the number 27 printed on the front, and a hemmed bottom.

Your letter did not indicate the size(s) for which Style #3-3396, will be imported. For purposes of classification, we will assume that the item will be imported in boys' sizes 4-7.

You stated in a telephone conversation that, the polyester yarn and fabric used to make the garment originated in the United States. You further stated in your letter that the item will be assembled in Mexico.

We are returning your sample as you requested.

The applicable subheading for the shirt will be 6110.30.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of man-made fibers, other, other, other, men's or boys'. The general rate of duty will be 34.2% ad valorem.

The shirt, being wholly obtained or produced entirely in the territory of Mexico and the United States, will meet the requirements of HTSUSA General Note 12(b) (i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

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.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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