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NY B80230




December 26, 1996

CLA-2-62:RR:NC:3:353 B80230

CATEGORY: CLASSIFICATION

TARIFF NO.: 6205.30.2070, 6204.43.4030, 6104.43.2010, 6106.20.2010, 6104.63.1510

Mr. Robert R. De Lisle
Beverly Creations, Inc.
135 Madison Ave. 9th Fl.
New York, NY 10016

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

Dear Mr. De Lisle:

In your letter dated December 6, 1996 you requested a ruling on the status of a shirt, dresses and a blouse and pants for the handicapped from Mexico under the NAFTA.

The five samples submitted are designed for people who are unable to dress themselves. You state that Styles 4808, 4936, 4739, 4788 and 4532 are 50% polyester\50% cotton fabric.

Style #4808 is a woven fabric short sleeve mens shirt with a left breast pocket, collar and a full snap back closure. At the front of the garment there five buttons, two of which open at the top of the garment.

Style #4936 is a woven fabric duster with short sleeves, a pocket on each side at the lower front, a collar and a full back snap closure.

Style #4739 is a woven fabric short sleeve dress with a self fabric belt, a tie at the neck, two pockets on each side below the waist and full snap back closure.

Style #4788 is a knit fabric short sleeve dress with a collar, a pocket on each side below the waist, a self fabric belt and a full snap back closure.

Style #4532 is a knit fabric blouse and pants. The blouse has short sleeves and a full snap back closure. The pants have an elasticized waist and a zipper on each side approximately six inches from the waist down.

The applicable tariff provision for the mens shirt, Style #4808 will be 6205.30.3070, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men's or boys' shirts: Of man-made fibers: Other: Other, Other: Other: Men's. The general rate of duty will be 30.5 cents/kg + 27.2% ad valorem.

The applicable tariff provision for the short sleeve duster, Style #4936 and the short sleeve dress, Style #4739 will be 6204.43.2010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divides skirts, trousers, bib brace overalls, breeches and shorts (other than swimwear): Dresses: Of Synthetic fibers: Other: Other, Other: Women's. The general duty rate will be 16.8% ad valorem.

The applicable tariff provision for the knit dress, Style #4739 will be 6104.43.2010, 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, bib and brace overalls, knitted or crocheted: Dresses: Of synthetic fibers: Other, Women's. The general duty rate will be 16.6% ad valorem.

The applicable tariff provision for the blouse, Style #4532 will be 6106.20.2010 , Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's or girls' blouses and shirts, knitted or crocheted: Of man-made fibers: Other, Women's. The general duty rate of duty will be 34.1% ad valorem.

The applicable tariff provision for the pants, Style #4532 will be 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), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Trousers and breeches. The general rate of duty will be 16.6% 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 mens' shirt falls within the textile category 640, and the duster and dress fall within the textile category 636. The blouse falls within the textile category 639 and the pants fall within the textile category 448.

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

Styles 4808, 4936, 4739, 4788 and 4532 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 4808, 4936, 4739, 4788 and 4532 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 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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