NY 815856 - The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a girl's nightgown and bedjacket from Mexico, Article 509. - United States International Trade Commision Rulings

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NY 815856

NOVEMBER 28, 1995

CLA-2-61:S:N5:358 815856

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.32.0025; 6108.92.0040

Mr. Richard Carmona
Kid Duds
3901 W. Beech Street
McAllen, TX 78501

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

Dear Mr. Carmona:

In your letter dated October 11, 1995, you requested a tariff classification ruling on the status of a girl's bedjacket and nightgown from Mexico under the NAFTA.

The submitted samples, Style #P4438F5, are a girl's polyester knit nightgown and bedjacket. The gown features an elasticized neckline, elasticized short sleeves, a screenprinted Disney design at the chest, and a ruffled bottom. The bedjacket features an elasticized ruffled neckline with drawstring closure, elasticized long sleeves, an open front and hemmed bottom with lace trim.

Your letter did not indicate the size(s) for which Style #P4438F5 will be imported. For purposes of classification, we will assume that the items will be imported in girls' sizes 7-14.

You state in your letter that the fabric used to manufacture the garments is of U.S. origin, and the items will be cut in the U.S. and assembled in Mexico. The applicable subheading for the gown will be 6108.32.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' nightdresses, pajamas, and similar articles, knitted or crocheted, nightdresses and pajamas, of man-made fibers, girls', other. The general rate of duty will be 16.9% ad valorem.

The gown, 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 11.2% rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The applicable subheading for the bedjacket will be 6108.92.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted, other, of man-made fibers, other, girls'. The general rate of duty will be 16.9% ad valorem.

The bedjacket, 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 11.2% rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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 Bruce Kirschner at 212-466-5865.

Sincerely,

Roger J. Silvestri
Director

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