The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a knit glove from Mexico; Article 509

NY A83163 June 12, 1996 CLA-2-61:RR:NC:WA:354 A83163 CATEGORY: Classification TARIFF NO.: 6116.92.6420; 9802.00.9000 Mr. Robert F. Kelley Jr. Living Designs Ltd 1953 Raymond Drive Northbrook, IL 60062 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a knit glove from Mexico; Article 509 Dear Mr. Kelley: In your letter received by Customs on May 13, 1996, you requested a ruling on the status of knit gloves from Mexico under the NAFTA. Your submitted sample is a cut and sewn glove made from finely knit 88% cotton 12% spandex jersey fabric. The ambidextrous glove is hemmed at the wrist. You indicate that gloves are designed for women and used after the application of moisturizing lotion to reduce evaporation. The applicable tariff provision for the gloves will be 6116.92.6420, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for gloves, mittens and mitts, knitted or crocheted: other: of cotton: other: made from a pre-existing machine knit fabric: without fourchettes, jersey type, brushed or napped fabric. The general rate of duty will be 24.7 percent ad valorem. The gloves, being made entirely in the territory of Mexico and/or the United States using materials which themselves were originating, will satisfy the requirements of HTSUSA General Note 12(b)(iii). The merchandise will therefore be entitled to a 11.2 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. You have also inquired about the duty if the material is cut in the United States and sewn in Mexico. One of the special provisions contained in Annex 300-B of the North American Free Trade Agreement ("NAFTA") is Appendix 2.4, which provides for the elimination of customs duties on textile and apparel goods that are assembled in Mexico from fabrics wholly formed (in this case knit) and cut in the U.S. To implement this provision, a new tariff item was created in subheading 9802.00.90, HTSUS. Subheading 9802.00.90, HTSUS, provides as follows: Textile and apparel goods, assembled in Mexico in whole of fabrics wholly formed and cut in the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process; provided that goods classifiable in Chapters 61, 62, or 63 may have been subject to bleaching, garment dyeing, stone-washing, acid-washing or perma-pressing after assembly as provided for herein. In the instant case, if the fabric used to make the gloves is knit and cut ready for assembly in the United States, we are of the opinion that the merchandise will qualify for duty-free treatment under subheading 9802.00.90, HTSUS. With regards to your additional questions we note the following: > this ruling may not be applicable if style changes are made to the glove > no separate request for a binding ruling is necessary for different ports of entry > for information on merchandise exported from Mexico to Canada please contact Canadian Customs at: NAFTA Information Desk Revenue Canada, Excise & Tax 1st Floor 555 MacKenzie Avenue Ottawa, Ontario K1A-0L5 > claims for NAFTA treatment must be documented with a Certificate of Origin which details the origin of the components such as yarn, fabric, thread etc. used to produce the item. > we suggest you contact the local Customs office prior to shipment for entry procedures 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 Brian Burtnik at 212-466-5880. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division