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NY A81771





April 22, 1996

CLA-2-62:RR:NC:5:353 A81771

CATEGORY: CLASSIFICATION

TARIFF NO.: 6208.11.0000, 6208.22.0000, 6204.43.4030, 6110.30.3055, 6104.30.3055

Mr. Robert De Lisle
Beverly Creations, Inc.
29 W. #6th St
New York, N.Y. 10018

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of dresses for the handicapped from Mexico; Article 509

Dear Mr. De Lisle:

In your letter dated April 2, 1996, you requested a ruling on the status of wearing apparel for the handicapped from Mexico under the NAFTA.

The five samples submitted are designed for people who are unable to dress themselves. Style #4133 is a back snap slip consisting of woven 65% polyester/35% cotton fabric. The garment is sleeveless with a scoop neck trimmed in lace. Style #4201 is a back snap night gown consisting of woven 50% polyester/50% cotton fabric. The night gown has short sleeves, a jewel neckline and one snap at the back of the neck. Style #4932 is a back snap dress consisting of woven 50% polyester/50% cotton fabric. The garment has short sleeves, a V neckline, a full length snap back closure. Style #4521 is a blouse and pants consisting of knit 50% polyester\50% cotton fabric. The blouse has long sleeves, a collar, a full length snap back closure and a rib knit bottom. The pants have an elasticized waist band and a 7" zipper on both sides of the pants from the waist down. There is a ribbed cuff at the bottom of the pants. Style #4531 is a top and pants consisting knit 50% polyester/50% cotton fabric. The top is designed with oversized short sleeves and a jewel neckline. The pants have an elasticized waist band.

The applicable tariff provision for the slip, Style 4133 will be 6208.11.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's or girls' singlets and other undershirts, slips, petticoats, briefs panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Slips and petticoats: Of man-made fibers. The general rate of duty will be 16.6% ad valorem.

The applicable tariff provision for the night gown, Style #4201 will be 6208.21.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's or girls'...nightdresses,...: Nightdresses and pajamas: Of man-made fibers. The general rate of duty will be 16.8% ad valorem.

The applicable tariff provision for the dress, Style #4932 will be 6204.43.4030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's or girls' suits ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other, Other: Women's. The general rate of duty will be 16.8% ad valorem.

The applicable tariff provision for the knit back snap blouse, Style #4521 will be 6110.30.3055, Harmonized Tariff States Annotated (HTSUSA), Which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other, Other: Women's or girls'. The general rate of duty will be 33.8% ad valorem.

The applicable tariff provision for the pullover, Style #4531 will be 6110.30.3055, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters,pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other, Other: Women's or girls'. The general tariff provision for the pullover will be 33.8% ad valorem.

The applicable tariff provision for the knit pants, style #4521 and Style #4531 will be 6104.63.2010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers,...knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other, Other, Trousers and breeches: Women's. The general tariff provision for the pants will be 29.6% ad valorem.

Due to the fact that some of the garments are constructed of a 50/50 blend of fibers, they are to be classified on the basis of General Rule of Interpretation 3(c) of the classification principles. Even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The garments may be subject to U.S. Customs' Laboratory analysis at the time of import and it the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.

The slip falls with the textile category 652 and the night gown falls within 651. The dress falls within textile category 633 and top and blouse fall within the textile category designation 639. The pants fall within textile category 648.

If not NAFTA originating or 9802.00.9000, some styles may require quota and visa.

Styles 4133, 4201, 4932, 4521, 4331 will meet the requirements for the tariff provision 9802.00.9000 which provides for textile and apparel goods, assembled in Mexico in which all fabric components were wholly formed and cut in the United States,which (a) were exported in condition ready for assembly without further fabrication. The duty rate will be free.

Styles 4133, 4201, 4932, 4521, 4531 are eligible for free entry under the provision for articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons... other, in subheading 9817.00.96, HTS. All applicable entry requirements must be met including the filing of form ITA-362P.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only 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 Martin Weiss at 212-466-5881.

Sincerely,

Roger J. Silvestri
Director

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