The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a processing plant coat from Mexico; Article 509

NY D84652 November 24, 1998 CLA-2-62:RR:NC:3:353 D84652 CATEGORY: Classification TARIFF NO.: 6211.33.0061 Mr. Glenn W. Smith Welton Products, Inc. 120 E. 5th St. Des Moines, Iowa 50309 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a processing plant coat from Mexico; Article 509 Dear Mr. Smith: In your letter dated November 5, 1998, you requested a ruling on the status of a processing plant coat from Mexico under the NAFTA. The submitted sample is a processing plant coat that will be used in meat, pork and poultry plants. It is made of woven 65% polyester/35% cotton fabric. The garment extends to the knees, has long sleeves, five metal snap styling, two outer and one inner patch pocket, side vent openings and notched lapels. The garment buttons left over right. The manufacturing process is as follows. The woven 65% polyester/35% cotton fabric, snaps and thread, all products of the United States, are shipped to Mexico. In Mexico, the fabric is cut into component parts which are sewn together, the snaps are attached and the garment is finished. Chapter 62 Note 8 states that "Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments..." The applicable tariff provision for the processing plant coat will be 6211.33.0061, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys': Of man-made fibers...Other." The general rate of duty will be 16.6% ad valorem. The processing plant coat, being made entirely in the territory of Mexico using materials which themselves were originating, will satisfy the requirements of HTSUSA General Note 12(b)(iii) which states: (b) For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as "goods originating in the territory of a NAFTA party" only if-- * * * (iii) they are goods produced entirely in the territory of Canada, Mexico and/or the United States exclusively from originating materials; Under the NAFTA, upon compliance with all applicable laws, regulations, and agreements, the applicable tariff provision for the processing plant coat will be 9906.62.10, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Goods of Mexico under general note 12 of the tariff schedule: Men's or boys' track suits and other garments, of cotton or of man-made fibers, other than shirts excluded from heading 6205 (provided for in subheading 6211.32.00 or 6211.33.00)." The rate of duty is free. There are no quota restrictions or visa requirements for this merchandise. 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 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 Kenneth Reidlinger at 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division