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NY J85644




July 1, 2003

CLA-2-61:RR:NC:TA:359 J85644

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.10.0030; 6106.20.2010; 6110.20.2075; 6110.30.3055

Ms. Barbara Moore
The Janel Group of New York, Inc.
150-14 132nd Avenue
Jamaica, NY 11434

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of women’s and girls’ knit garments from Mexico; applicability of Tariff Preference Levels (TPLs) to such garments.

Dear Ms. Moore:

In your letter dated June 5, 2003, you requested a ruling on the classification and status of women’s and girls’ knit garments from Mexico under the NAFTA on behalf of Crystal-Kobe, Ltd., East Rutherford, N.J. Your samples will be returned as you have requested.

Style G8484 is a girl’s 100% cotton knit polo style shirt. It features a partial right over left opening beginning at the neckline, which is fastened shut with six metal snaps. The garment has a pointed collar, short cap sleeves with rib knit capping and a hemmed bottom.

Style S38951 is a woman’s knit blouse made of 65% polyester and 35% cotton fabric. The fabric has more than ten stitches per linear centimeter in both the horizontal and vertical directions. The garment features a v-shaped capped neckline, a capped front placket, and a full front right over left opening with a five-button closure. It also has short hemmed sleeves and a hemmed bottom.

Style T-55034-V is a 100% cotton woman’s knit pullover. The variable rib knit fabric has more than nine stitches per two centimeters measured in the direction in which the stitches were formed. The garment features a round, capped neckline, short, hemmed sleeves and a hemmed bottom.

Style 2070-03 is a 60% rayon and 40% cotton woman’s knit pullover. The fabric, an interlock knit, but not plain interlock, weighs 210gr/m². The garment features a round neckline capped with satin trimming, short, hemmed sleeves and a hemmed bottom.

In your request you indicated that the fabric would be knit in China or Hong Kong. In the individual garment descriptions which you provided, all the garments were stated to be made of garments whose fabric was manufactured in China. The fabrics will then be shipped to Mexico where they will be cut to shape, sewn and assembled into garments.

The applicable subheading for style G8484 will be 6106.10.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of cotton. girls’, other. The general duty rate will be 19.8% ad valorem.

The applicable subheading for style S38951 will be 6106.20.2010, HTS, which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of man-made fibers, other, women’s. The general duty rate will be 32.3% ad valorem.

The applicable subheading for style T-55034-V will be 6110.20.2075, HTS which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of cotton, other, other, women’s or girls’. The general duty rate will be 16.9% ad valorem

The applicable subheading for style 2070-03 will be 6110.30.3055, HTS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of man-made fibers, other, other, other, other, women’s or girls’. The general duty rate will be 32.2% ad valorem.

Styles G8484 and T-55034-V fall within textile category designation 339. Styles S38951 and 2070-03 fall within textile category designation 639. Based upon international textile trade agreements products of Mexico are subject to quota and the requirement of a visa.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.

The garments do not qualify for preferential treatment under the NAFTA because one or more of the non-originating materials used in the production of the goods, specifically the fabric from China or Hong Kong, will not undergo the change in tariff classification required by General Note 12(t)61.25 and General Note 12(t) 61.35, HTS.

The garments may, however, qualify for a preferential duty rate under the Tariff Preference Levels (TPL) defined in the HTS, section XI, additional U.S. Note 3(a). Since the garments will be cut and sewn in Mexico, they would qualify for the reduced rate up to the quantity specified in Note 3(g), provided that a Certificate of Eligibility accompanies the imported merchandise.

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 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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