The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a children's bubble suit and rain cape from Mexico; Article 509

NY C86448 April 20, 1998 CLA-2-62:RR:NC:TA:N3:358 C86448 CATEGORY: Classification TARIFF NO.: 6210.50.5020, 6210.50.5040 Mr. Thomas M. Stanton Edward M. Jones & Co., Inc. 7804 N.E. Airport Way Portland, Oregon 97218 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a children's bubble suit and rain cape from Mexico; Article 509 Dear Mr. Stanton: In your letter dated April 9, 1998, on behalf of your client Newport Kidsport, you requested a ruling on the status of a children's bubblesuit and rain cape from Mexico under the NAFTA. The bubblesuit features coverall styling, including a hood and full front zipper opening. It has elasticized fabric at the hood, sleeve cuff and ankle cuff openings. The bubblesuit is made of waterproof, woven nylon, coated fabric. The item is sized for infants, newborn to 24 months of age (your sizes XS, Small), and children 2 to 5 years (your sizes Medium, Large and XL). The rain cape features poncho styling, including a hood and partial front zipper opening. It has elasticized fabric at the hood opening and an open bottom with metal snaps at the hem positioned to emulate sleeve openings. The rain cape is made of waterproof, woven nylon, coated fabric. The item is sized for infants, newborn to 24 months of age (your sizes XS, Small), and children 2 to 6 years (your sizes Medium and Large). You have indicated in your submission that, with the exception of the royal blue and navy blue material, all fabric originates in the United States. The royal blue and navy blue fabric originates in Taiwan. You also indicate that all fabric will be cut in the United States and sewn into completed garments in Mexico. The applicable tariff provision for the bubblesuit and rain cape, sizes newborn to 24 months, will be 6209.30.3040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for babies' garments and clothing accessories, of synthetic fibers, other, other. The general rate of duty will be 16.6 percent. The applicable tariff provision for the bubblesuit, sizes 2 to 5 years, will be 6210.50.5040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for garments made up of fabrics of heading 5903, other women's or girls' garments, of man-made fibers, other, overalls and coveralls. The general rate of duty will be 7.4 percent. The applicable tariff provision for the rain cape, sizes 2 to 6 years, will be 6210.50.5020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for garments made up of fabrics of heading 5903, other women's or girls' garments, of man-made fibers, other, anoraks (including ski-jackets), windbreakers and similar articles. The general rate of duty will be 7.4 percent. The bubblesuit and rain cape, sizes newborn to 24 months, in colors other than royal blue and navy blue, 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 2.8 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. The bubblesuit and rain cape, sizes 2 to 5 years and 2 to 6 years, in colors other than royal blue and navy blue, 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 1.4 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. Each of the non-originating materials used to make the bubblesuit and rain cape, sizes newborn to 24 months, in colors royal blue and navy blue, has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/62. The bubblesuit and rain cape, sizes newborn to 24 months, in colors royal blue and navy blue, has satisfied the changes in tariff 6209.30.3040 HTSUSA and will be entitled to a 2.8 rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. Each of the non-originating materials used to make the bubblesuit and rain cape, sizes 2 to 5 years and 2 to 6 years, in colors royal blue and navy blue, has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/62. The bubblesuit and rain cape, sizes 2 to 5 years and 2 to 6 years, in colors royal blue and navy blue, has satisfied the changes in tariff 6210.50.5040 HTSUSA and tariff 6210.50.5020 HTSUSA and will be entitled to a 1.4 rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. Sincerely, Robert S. Swierupski Director National Commodity Specialist Division