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

NY A85479 August 05, 1996 CLA-2-61:RR:NC:WA:N5:356 A85479 CATEGORY: Classification TARIFF NO.: 6110.30.3040 Mr. Carter Sturkie Champion Products Inc. P.O. Box 1550 475 Corporate Square Drive 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 S-1007 is a man's sweatshirt constructed from 50 percent cotton, 50 percent polyester finely knit fabric which is napped on the inside surface. The garment features a rib knit crew neckline; long sleeves with rib knit cuffs; and a rib knit waistband. There is a small "C" logo appliqued on the lower left sleeve near the cuff. 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 S-1007 will be 6110.30.3040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for: sweaters, pullovers waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: sweatshirts: men's or boys'. The general rate of duty will be 33.8 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 sweatshirt qualifies for preferential treatment under the NAFTA because the materials used in the production of the sweatshirt will undergo the change in tariff classification required by General Note 12 (t)/61.35, HTSUSA. Consequently, the sweatshirt 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