The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a girl's waltz gown, and two pajama sets from Mexico, Article 509.

NY A89171 November 25, 1996 CLA-2-62:RR:NC:WA:3:358 A89171 CATEGORY: Classification TARIFF NO.: 6208.22.0000 Mr. Richard Carmona Kid Duds 3901 W. Beech Street McAllen, TX 78501 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a girl's waltz gown, and two pajama sets from Mexico, Article 509. Dear Mr. Carmona: In your letter dated October 30, 1996, you requested a tariff classification ruling on the status of a girl's waltz gown and two pajama sets from Mexico under the NAFTA. The submitted samples are described as follows: Style #T5214 S7 - A girl's two piece pajama set consisting of a 100% polyester knit pullover and a pair of 100% polyester woven pants. The top features a rib knit scoop neckline, short sleeves, two satin bows stitched to the front of the bodice, and lettuce edging around the top's bottom. The pants are long and feature an elasticized waist and hemmed leg openings. Style #T5212 S7 - A girl's two piece pajama set consisting of a 100% polyester knit pullover top and a pair of 100% polyester woven shorts. The top is sleeveless and features a rib knit scoop neckline, two satin bows stitched to the front of the bodice, and lettuce edging around the top's bottom. The shorts feature an elasticized waist, and hemmed leg openings. Style #T5218-S7 - A girl's waltz gown. The bodice is constructed of 100% polyester knit fabric and features a rib knit scoop neckline, short sleeves, and two satin bows stitched to the front. The gathered skirt portion is constructed of 100% polyester woven fabric, has a long silhouette and a hemmed bottom. Your letter did not indicate the size(s) for which the garments will be imported. For purposes of classification, we will assume that the items will be imported in girls' sizes 4-6X. You state in your letter that the fabric used to manufacture the garments is of U.S. origin, and the items will be cut in the U.S. and assembled in Mexico. The applicable subheading for Styles #T5214-S7, #T5212-S7, and #T5218-S7, will be 6208.22.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' nightdresses, pajamas, and similar articles, nghtdresses and pajamas, of man-made fibers. The general rate of duty will be 16.8% ad valorem. The pajamas and gown, being wholly obtained or produced entirely in the territory of Mexico and the United States, will meet the requirements of HTSUSA General Note 12(b) (i), and will therefore be entitled to a 8.4% rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 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 Bruce Kirschner at 212-466-5865. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division