United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY D89022 - NY D89102 > NY D89098

Previous Ruling Next Ruling



June 16, 1999

CLA-2-61:RR:NC:TA:359 D89098

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2075

Ms. Norma Jeffries
AFI (California), Inc.
2381 Rosecrans Ave., #100
El Segundo, CA 90245

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a womanÂ’s knitted pullover from Mexico; Article 509

Dear Ms. Jeffries:

In your letter dated March 4, 1999, on behalf of your client, Meriken Apparel IntÂ’l, Inc., Baldwin Park, California, you requested a ruling on the status of a womanÂ’s knitted pullover from Mexico under the NAFTA.

The sample, no style number presented, consists of a womanÂ’s knitted, long sleeved pullover with a crew neck. The bottom of the pullover and the ends of the sleeves are hemmed. The garment extends from the wearerÂ’s neck and shoulders to below her waist. The fiber content of the pullover is 95% cotton, 5% spandex. Its fabric has more than nine stitches per two centimeters, measured in the horizontal direction. The submitted sample is returned to your office.

You describe the manufacturing process as follows:

- knitted fabric is produced in Taiwan in rolls; - fabric rolls are sent to the United States where they are cut into component panels for the pullover; - the component panels are shipped to Mexico where they are assembled into pullovers; - the pullovers are exported to the United States.

The applicable tariff provision for the knitted pullover will be 6110.20.2075, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pulloversÂand similar articles, knitted or crocheted, of cotton, other, other, other, womenÂ’s. The general rate of duty will be 18.6% ad valorem.

The pullover falls in textile category designation 339. Based upon international textile trade agreements products of Mexico are subject to quota and the requirement of a visa.

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 Customs Office.

The merchandise does not qualify for preferential treatment under the NAFTA because one or more of the non-originating materials used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/61.35, HTSUSA.

In addition, the pullover may be subject to a reduced rate of duty based upon the Tariff Preference Levels (TPL) established in Section XI, Additional U.S. Note 3c, up to the annual quantities specified in subdivision (g)(ii) of Note 3. Upon completion of the required documentation and up to the specified annual quantities, the pullover, since it is both cut and sewn or otherwise assembled in the territory of a NAFTA party from fabric or yarn produced or obtained outside the territory of the NAFTA parties, may be eligible for the preferential rate of free.

You also inquired as to the documentation needed at the time your entry papers are filed. We suggest that you submit this question to the Commodity Specialist Team at the port where you plan to file the entry.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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 Mike Crowley at 212-637-7077.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20229.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: