The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a girls' gown and robe from Mexico, Article 509.

NY 802365 October 13, 1994 CLA-2-61:S:N5:358 802365 CATEGORY: Classification TARIFF NO.: 6108.32.0025; 6108.92.0040 Mr. Richard Carmona Kid Duds 3901 W. Beech Street McAllen, Texas 78501 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a girls' gown and robe from Mexico, Article 509. Dear Mr. Carmona: In your letter dated September 13, 1994, you requested a tariff classification ruling on the status of a girls' gown and robe from Mexico under the NAFTA. The submitted sample, Style A2538F4, is a girl's knit polyester gown and robe. The gown features a scoop neck trimmed with lace, a partial opening at the neck, short elasticized sleeves trimmed with lace, a satin bow stitched to the upper front of the garment, and a hemmed bottom trimmed with lace. The robe features a scoop neck, a two button closure beginning a the neck, a ruffled trim extending down the front and around the hem of the garment, and long elasticized sleeves trimmed with lace. We note, you have stated in your letter, that the gown and robe will be imported in girls' sizes 4-14. You stated in a telephone conversation that, the polyester yarn and fabric used to make the garment originated in the United States, and the cutting and sewing was completed in Mexico. We are returning your samples as you requested. The applicable subheading for the gown will be 6108.32.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted, nightdresses and pajamas, of man-made fibers, girls', other. The general rate of duty will be 17% ad valorem. The gown, 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 14.1% ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. The applicable subheading for the robe will be 6108.92.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted, nightdresses and pajamas, of man-made fibers, other, girls'. The general rate will be 17% ad valorem. The robe, 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 14.1% ad valorem 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 181 of the Customs Regulations (19 C.F.R. 181). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. Sincerely, Jean F. Maguire Area Director New York Seaport