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

NY A85477 August 05, 1996 CLA-2-61:RR:NC:WA:N5:356 A85477 CATEGORY: Classification TARIFF NO.: 6103.43.1520 Mr. Carter Sturkie Champion Products Inc. 475 Corporate Square Drive P.O. Box 1550 Winston-Salem, NC 27102-1550 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a man's knit garment from Mexico; Article 509. Dear Mr. Sturkie: In your letter dated July 1, 1996, you requested a ruling on the status of a man's knit garment from Mexico under the NAFTA. Your sample is being returned. Style number P-1020 is a pair of men's knit pants constructed from 50 percent cotton, 50 percent polyester finely knit fabric which is napped on the inside surface. The garment features an elasticized waistband with an inside drawstring; and tunnel elastic cuffs at the ankles. There is a "C" logo appliqued on the upper left front below the waistband. You have stated in your correspondence that the fabric will be formed in the United States from NAFTA certified yarn. The uncut fabric will be sent to Mexico where it will be cut to shape, sewn and assembled into garments. The applicable tariff provision for Style P-1020 will be 6103.43.1520, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for: men's or boys'...trousers,... knitted or crocheted: of synthetic fibers: other: men's. The general rate of duty will be 29.6 percent ad valorem. Due to the stated fiber content, the garments are being classified pursuant to Note 2(A) and subheading Note 2 (A) of Section XI, HTSUSA. At the time of entry, Customs may verify the actual fiber content of the garment. If the content varies from the 50 percent cotton, 50 percent polyester breakdown indicated in your letter, the HTS classification may differ from that indicated above. Based on the information you provided indicating that the yarn is spun in a NAFTA territory and that subsequent operations are performed in the territories of the United States and Mexico, the pants qualify for preferential treatment under the NAFTA because the materials used in the production of the pants will undergo the change in tariff classification required by General Note 12 (t)/61.12, HTSUSA. Consequently, the pants will be entitled to a free 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). 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 this 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 this ruling, contact National Import Specialist Mary Ryan at 212-466-5877. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division