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NY H81563




August 6, 2001

CLA-2-61:RR:NC:TA:N3:356 H81563

CATEGORY: CLASSIFICATION

TARIFF NO.: 6105.10.0010; 6110.20.2065; 6205.20.2065

Ms. Susan Klingbeil
IKEA Wholesale NA
496 W. Germantown Pike
Plymouth Meeting, PA 19462

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of men’s knit and woven garments from Mexico; Article 509; Marking; 19 U.S.C. 1304

Dear Ms. Klingbeil:

In your letter dated May 24, 2001, you requested a ruling on the status of five styles of men’s knit garments from Mexico under the NAFTA. Your samples will be returned, as requested.

You state that both the knit and woven fabric will be formed in Vietnam and shipped to the supplier in Mexico where the fabric will be cut, sewn, and assembled into garments. These garments will be imported into the United States and used as part of your staff uniforms.

Style 18594 is a men’s pullover garment constructed from 100 percent cotton, French terry fabric that measures 19 stitches per 2 centimeters counted in the horizontal direction. The garment has a left over right, partial front opening with a three button placket; a rib knit spread collar; long sleeves with rib knit cuffs; embroidered logos on the left chest, the right sleeve and the upper back panel; and a rib knit bottom.

Style 18517 is a men’s polo shirt constructed from 100 percent cotton, pique knit fabric that measures 10 stitches per linear centimeter counted in the horizontal direction and 18 stitches per linear centimeter counted in the vertical direction. The shirt has a left over right, partial front opening with a three button placket; a rib knit spread collar; short, hemmed sleeves; a sweat patch at the rear neckline; a patch pocket on the left chest; an embroidered logo on the pocket and on the upper back panel; and a straight, hemmed bottom.

Style 18580 is a men’s pullover garment constructed from 100 percent cotton, French terry fabric that measures 19 stitches per 2 centimeters counted in the horizontal direction. The garment has a left over right, partial front opening with a three button placket; a rib knit spread collar; long sleeves with rib knit cuffs; a sweat patch at the rear neckline; a patch pocket on the left chest; embroidered logos on the left chest, the right sleeve and the upper back panel; and a rib knit bottom.

Style 18566 is a men’s cardigan constructed from 100 percent cotton, French terry fabric that measures 19 stitches per 2 centimeters counted in the horizontal direction. The garment has a V-neckline; a left over right, full front opening with four button closures; rib knit edging at the neckline and placket; long sleeves with rib knit cuffs; a sweat patch at the rear neckline; embroidered logos on the left chest, the right sleeve and the upper back panel; and a rib knit bottom.

Style 18538 is a men’s short sleeved shirt. It is made of 100 percent woven cotton. The garment features a button down collar; a full front opening with seven buttons to provide closure; a right front breast pocket; and the company name IKEA embroidered over the top of the pocket. The submitted shirt is a size medium, as evidenced by the letter sizing in the neck of the collar of the shirt.

Style 18552 is a men’s long sleeved shirt. It is made of 100 percent woven cotton. The garment features a button down collar; a full front opening with seven buttons to provide closure; a right front breast pocket; and the company name IKEA embroidered over the top of the pocket. As a sample was not provided we cannot comment on the presence (or lack of) cuffs on the sleeves. You stated that it was essentially identical in all features except the sleeves, to the short sleeve version, Style 18538.

The applicable tariff provision for Styles 18594, 18580 and 18566 will be 6110.20.2065, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men’s or boys’. The general rate of duty will be 17.8 percent ad valorem.

The applicable tariff provision for Style 18517 will be 6105.10.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ shirts, knitted or crocheted: of cotton: men’s. The general rate of duty will be 20.1 percent ad valorem.

The applicable tariff provision for Styles 18538 and 18552 will be 6205.20.2065, Harmonized Tariff Schedule of the United States Annotated (HTS), which provides for men’s or boys’ shirts: of cotton: other: other: other: other: men’s. The general rate of duty will be 20.1 percent ad valorem.

Styles 18594, 18580, 18566 and 18517 fall within textile category designation 338. Styles 18538 and 18552 fall within textile category designation 340. Based upon international textile trade agreements, products of Mexico are not presently subject to visa requirements or quota restraints. However, these textile category designations would be used for purposes of determining eligible quantities under a TPL, if applicable.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

Styles 18594, 18580, 18566 and 18517 do not qualify for preferential treatment under the NAFTA because one or more of the non-originating materials used in the production of the garments will not undergo the change in tariff classification required by General Note 12 (t)/61.35, HTSUSA.

Styles 18538 and 18552 do not qualify for preferential treatment as originating goods under the NAFTA because one or more of the non-originating materials used in the production of the garments will not undergo the change in tariff classification required by General Note 12 (t)/62.30.

The garments may, however, qualify for a preferential duty rate under the Tariff Preference Levels defined in the HTSUSA, Section XI, Additional U.S. Note 3 (b). Since the garments are cut and sewn in Mexico, they would qualify for the reduced rate up to the quantity specified in Note 3(g)(i) provided that the imported merchandise is accompanied by a Certificate of Eligibility.

You also inquired as to the marking requirements for these garments. The marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) shall permit in such a manner as to indicate to the ultimate purchaser in the U.S., the English name of the country of origin of the article.

As the garments are fully assembled in Mexico, they are considered a product of Mexico. Accordingly, the marking “Made in Mexico” satisfies the requirements of Section 304 of the Tariff Act.

The marking of the garments must also be in accordance with the Textile Fiber Products Identification Act (15 U.S.C. 70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission. Therefore, we suggest that you contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C. 20508, to determine those requirements.

This ruling is being issued under the provisions of Part 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 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 Mary Ryan at 212-637-7081 .

Sincerely,

Robert B. Swierupski
Director,

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