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NY A83934





July 09, 1996

CLA-2-61:RR:NC:WA:N5:356 A83934

CATEGORY: CLASSIFICATION

TARIFF NO.: 6105.20.2010

Mr. Hector M. Caballero
Caballero Brokers, Inc.
4602 Modern Lane
Modern Industrial Park
Laredo, TX 78041

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of men's knit shirts from Mexico; Article 509.

Dear Mr. Caballero:

In your letter, which was received on May 23, 1996, and in additional information submitted on June 20, 1996, you requested a ruling on behalf of Tan U. S. Sales Company on the status of two styles of knit shirts from Mexico under the NAFTA.

Style 5000 is a man's golf shirt constructed from 50 percent cotton, 50 percent polyester jersey knit fabric containing 11 stitches per linear centimeter in both the horizontal and vertical directions. The garment features a rib knit spread collar; a partial front opening with two button closures; short sleeves with rib knit cuffs; and a straight, hemmed bottom.

Style 5700 is a man's golf shirt constructed from 50 percent cotton, 50 percent polyester pique knit fabric containing 12 stitches per linear centimeter in the horizontal direction and 10 stitches per linear centimeter in the vertical direction. The garment features a rib knit spread collar; a partial front opening with two button closures; short sleeves with rib knit cuffs; and a straight, hemmed bottom.

You have indicated in your correspondence that the polyester fibers are staple fibers and that the cotton fibers are grown in the United States. You have further stated that the cotton and polyester fibers are formed into yarn in the United States; the yarn is dyed and knit into fabric in the United States; the fabric is cut in the United States; and the shirts are sewn and assembled into garments in Mexico.

The applicable tariff provision for Styles 5000 and 5700 will be 6105.20.2010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for: men's or boys' shirts, knitted or crocheted: of man-made fibers: other: men's. The general rate of duty will be 34.1 percent ad valorem.

Due to the stated fiber content, the garments are being classified pursuant to Note 2 (A) and Subheading Note 2 (A) of Section XI, HTSUSA. At the time of entry, Customs may verify the actual fiber content of the garments. If the content varies from the 50 percent cotton, 50 percent polyester breakdown indicated in your letter, the HTS classification may differ from that indicated above.

The garments qualify for preferential treatment under the NAFTA because materials used in the production of the goods will undergo the change in tariff classification required by General Note 12(t)/61.25, HTSUSA. Consequently, the garments will be entitled to a 13.5 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations and agreements.

You noted in your request that the fabric for the shirts is formed and cut in the United States and assembled in Mexico. HTS 9802.00.9000 may, therefore, apply if the requirements indicated in the subheading are met. If HTS 9802.00.9000 applies, the rate of duty will be free.

You have also requested a ruling on the correct country of origin marking requirements for these shirts. Your request is being forwarded to the Office of Regulations and Rulings, U. S. Customs Service Headquarters for their review. A ruling will be issued to you from that office.

This ruling is being issued under the provisions of Section 181 of the Customs Regulations (19 C.F.R. 181). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

A copy of this 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 this ruling, contact National Import Specialist Mary Ryan at 212-466-5877.

Sincerely,

Roger J.
Silvestri

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