The tariff classification and status under the North American Free Trade Agreement (NAFTA), of men's woven cotton denim jeans from Mexico; Article 509

NY D85056 December 17, 1998 CLA-2-62:RR:NC:TA:355 D85056 CATEGORY: Classification TARIFF NO.: 6203.42.4010 Md. Diane L. Weinberg Meeks & Sheppard 330 Madison Avenue New York, New York 10017 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of men's woven cotton denim jeans from Mexico; Article 509 Dear Ms. Weinberg: In your letter dated November 30, 1998 you requested a ruling on behalf of your client, Mainzer Minton Co., on the status of woven cotton denim jeans from Mexico under the NAFTA. A sample of a pair of men's woven cotton blue jeans was submitted. The shell fabric of the jeans determines their tariff classification. The applicable tariff provision for the submitted sample will be 6203.42.4010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men's woven cotton blue denim trousers. The general rate of duty will be 17.3% ad valorem. As of January 1, 1999 the rate of duty will be 17.2% ad valorem. You state that the shell fabric of the jeans is 100% cotton that is woven in the United States from yarn spun in the United States. The garment's pocketing material is manufactured in Pakistan of 70% polyester and 30% cotton. The fabric is sent to Mexico where it is cut and sewn into jeans. HTUSA General Note 12(t) Chapter Rule 3 to Chapter 62 states that for purposes of determining the origin of a good of this chapter, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. You state that you do not know if the cotton was grown in a NAFTA country. If the fiber is imported from a non-NAFTA country, spun into a yarn in a NAFTA country, woven and cut and sewn into pants in a NAFTA country it will satisfy the tariff shift required by HTUSA General Note 12(t) for goods classifiable in subheadings 6203.41 through 6203.49. The pocketing in accord with HTUSA General Note 12(t), Chapter 62, Rule 3 will be entitled to the preferential rate of the pants. The pants satisfy the requirements of HTUSA General Note 12(t) and are entitled to the preferential NAFTA rate of 2.9% ad valorem. Effective January 1, 1999 the duty rate will be free. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R.). 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 Gerard Shea at 212-466-5878. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division