The tariff classification of leather gloves assembled in Mexico from U.S. components

NY A86656 September 12, 1996 CLA-2-42:RR:NC:WA:354 A86656 CATEGORY: Classification TARIFF NO.: 4203.29.1800 Diane Stehl Wells Lamont 6640 West Touhy Avenue Niles, IL 60714-4587 RE: The tariff classification of leather gloves assembled in Mexico from U.S. components Dear Ms. Stehl: In your letter dated August 8, 1996 you requested a tariff classification ruling. You have indicated that your plant in El Paso cuts glove components which are then shipped to Juarez, Mexico to be sewn into gloves and returned to the United States. You also indicated that the leather gloves are classified under 4203.29.1800 HTS. You believe that the item should be entitled to tariff preference under 9802.00.90. 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 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, was created to provide for the duty-free entry of: Textile and apparel goods, assembled in Mexico in which all fabric components were wholly formed and cut in the United States, provided that such fabric components, in whole or in part (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 "Textile and Apparel Goods" The initial question we must address is whether the subject leather glove classified in heading 4203 is considered a "textile and apparel good" under subheading 9802.00.90, HTSUS. "Textile and apparel goods" eligible for duty-free treatment under subheading 9802.00.90, HTSUS, are listed in Appendix 1.1 of Annex 300-B of the NAFTA. Heading 4203 is not listed among the items found in Appendix 1.1. Therefore the glove is not entitled to duty preference under 9802.00.90. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). 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