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NY 895544




April 13, 1994

CLA-2-62:S:N:N5:357 895544

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.42.4015; 6201.92.2051

Mr. Rick Boswell
Ortiz International, Inc.
306 Enterprise
P.O. Box 1505
Laredo, Texas 78042-1505

RE: The tariff classification of men's jacket and trouser components from Mexico; unfinished; unassembled

Dear Mr. Boswell:

In your letter dated February 22, 1994 (received on March 14), on behalf of Prestige Apparel Manufacturing, you requested a tariff classification ruling. Samples were submitted representing three garments in unassembled condition as they will be imported, and the same garments in a finished condition for reference. All items will be either 100% cotton or chief weight of woven cotton blended fabric.

The first sample is a pair of trouser halves consisting of two panels sewn lengthwise, each with a side pocket, a bellows patch pocket with a flap located on the side seam and a rear pocket with a flap. The finishing operations appear to consist mainly of closing the inner leg seams, joining the legs, hemming the bottom, and adding a waistband with adjustment tabs, belt loops and a button fly.

The first jacket is an army-type field jacket. The first component consists of a body having two front panels and a single back panel with expansion pleats, an attached collar with a horizontal back zipper, an epaulet on one shoulder, two chest pockets with flaps and two lower pockets with flaps. The second component of this garment is a full, woven lining with a hemmed bottom. It appears to be complete save for attachment to the shell. Finally, there are sleeves with hemmed bottoms and tabs. These also seem to be finished other than to attach them to the body and lining and to provide a means of securing the tabs. The processes after importation appear to consist mainly of joining the components, adding a drawstring and hemming the shell bottom, and adding a front zipper closure.

The second jacket's main component is the body, consisting of two front panels and one rear panel, with upper and lower flapped patch pockets in the front. It has separate sleeves and a collar. After importation it appears that the main processes will be hemming the shell and the sleeves, adding button holes and buttons and affixing the collar.

In accordance with General Rule of Interpretation 2(a), which governs classification of goods under the Harmonized Tariff Schedules of the United States (HTS), merchandise which is imported in an unfinished state is to be classified in the same manner as the finished good when the imported portion has the essential character of the complete or finished article. In addition an unassembled or disassembled product is to be classified in the same manner as the same product in an assembled state.

A review of the submitted samples indicates that these items are unfinished, unassembled garments, having the essential character of the finished articles. Therefore, they will be classified in the same manner as the finished articles.

The applicable tariff provision for the trousers will be 6203.42.4015, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men's trousers of cotton. The general rate of duty will be 17.7 percent ad valorem.

The applicable tariff provision for the two jackets will be 6201.92.2051, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other men's anoraks, windbreakers and similar articles of cotton. The general rate of duty will be 10 percent ad valorem.

Textile merchandise which does not qualify as "originating" under the North American Free Trade Agreement (NAFTA), but which has been processed or further produced in Mexico and exported from that country, may be subject to quantitative export or import limitations based upon international trade agreements. The merchandise described in this ruling falls within textile category designations 347 and 334 for the trousers and jackets, respectively.

Since quota and visa restrictions are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

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.

Sincerely,

Jean F. Maguire
Area Director

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