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NY A85206




JULY 30, 1996

CLA-2-61:RR:NC:WA:5:358 A85206

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.32.0025

Mr. Ricardo 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 pair of girl's pajamas with cape from Mexico, Article 509.

Dear Mr. Carmona:

In your letter dated June 25, 1996, you requested a tariff classification ruling on the status of a pair of girl's pajamas with cape from Mexico, under the NAFTA.

The submitted sample, Style #G-2634, is a pair of girl's pajamas with cape. The garment's A-line leopard print top is constructed of 100% brushed polyester knit fabric and features a scoop neck with a loop and button closure in the rear, long sleeves and a hemmed bottom. The pajama pants are constructed of 100% nylon knit tricot fabric and feature an elasticized waist and hemmed leg openings. The cape is constructed of 100% polyester knit fabric and features an open front with a textile ribbon closure at the neck and a 2" doubled pink pile trim.

You state in your letter that the pajamas with cape, Style G-2634, will be imported in girls' sizes 4-14.

You state in your letter that the fabric and components used to manufacture the garment are of U.S. origin. You also state that the items will be cut and trimmed in the U.S. and sewn into the finished product in Mexico. The applicable subheading for the pajamas with cape 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 16.8% ad valorem.

The pajamas with cape, 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 8.4% rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 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

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