The tariff classification and status under the North American Free Trade Agreement (NAFTA), of three garments from Mexico; Article 509.

NY 812238 August 4, 1995 CLA-2-61:S:N:N5:359 812238 CATEGORY: Classification TARIFF NO.: 6110.30.3035; 6110.30.3055; 6104.30. 2010 Ms. Laura Michael High Sierra Sport Company 880 Corporate Woods Parkway Vernon Hills, IL 60061 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of three garments from Mexico; Article 509. Dear Ms. Michael: You submitted a letter in July of 1995 requesting a ruling on the status of three garments from Mexico under the NAFTA. On July 12, 1995, Mr. Kevin Black, of your company, stated in a phone conversation that all yarn is made in the U.S. Item number FV5384 is a unisex vest. The outer shell is constructed from 100% polyester, polar fleece, knit fabric. The vest features over sized armholes; a stand-up collar; a full front opening with a zipper closure; and two sideseam, inset pockets in the waist area. The armholes and the bottom of the garment are finished with elastized capping. Item number FJ2416 is a unisex pullover. The outer shell is constructed from 100% polyester, polar fleece, knit fabric. The pullover features a stand-up collar; long sleeves; a partial opening extending from the collar to the lower chest area with a zipper closure; and two front, slant, inset pockets with zipper closures below the waist. The sleeve openings and the bottom of the garment are finished with elastized capping. Item number FJ3415 is a unisex jacket. The outer shell of the jacket is constructed from 100% polyester, polar fleece, knit fabric. The jacket features a stand-up collar; long sleeves; a full front opening with a zipper closure; and two front, slant, inset pockets below the waist. The sleeve openings and the bottom of the garment are finished with elastized capping. The applicable tariff provision for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's sweaters....(vests), knitted: of man-made fibers: other: vests, other than sweater vests. The general rate of duty will be 34% ad valorem. The applicable HTS subheading for the pullover will be 6110.30.3055, which provides for women's pullovers, knitted: of man-made fibers: other. The general rate of duty will be 34% ad valorem. The applicable HTS subheading for the jacket will be 6102.30 2010, which provides for women's overcoats........ windbreakers...and similar articles, knitted: of man-made fibers: other. The general rate of duty will be 29.8% ad valorem. Since all yarns are manufactured in the United States, the materials used to make all three garments have satisfied the changes in tariff classification required under HTSUSA General Note 12(t)61.35. The garments will be entitled to a free rate of duty from Mexico 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