The tariff classification, status under the North American Free Trade Agreement (NAFTA), and status under the Caribbean Special Access Program of a pullover from Mexico, Jamaica or the Dominican Republic.

NY G86954 March 15, 2001 CLA-2-61:RR:NC:WA:361 G86954 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Mr. Joshua Levy Sandler, Travis & Rosenberg, P.A. Attorneys at Law The Waterford 5200 Blue Lagoon Drive Miami, FL 33126-2022 RE: The tariff classification, status under the North American Free Trade Agreement (NAFTA), and status under the Caribbean Special Access Program of a pullover from Mexico, Jamaica or the Dominican Republic. Dear Mr. Levy: In your letter dated January 31, 2001, you requested a classification, NAFTA and Caribbean Special Access Program status ruling for a woman’s knit pullover on behalf of Skip’s Cutting, Inc. The sample is being returned, as you requested. Style ON695441 is constructed from 100% cotton rib knit fabric with more than 9 stitches per two centimeters measured in the horizontal direction. The pullover, which extends below the waist, has a rounded, capped neckline; long sleeves, and a plain, hemmed bottom. The applicable subheading for style ON695441 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers…of cotton…women's or girls’. The general rate of duty will be 17.8 percent ad valorem. You have indicated that these garments may be assembled in either the Dominican Republic, Jamaica, or Mexico of components cut to shape in the United States from fabric formed (knit) in the United States. The following other items will also be exported to the Dominican Republic, Jamaica, or Mexico: Thread (U.S. origin), labels (U.S. or foreign origin) and plastic strip (Japanese origin). The plastic strip is approximately .4 cm in width, and is used to reinforce the shoulder seams. To qualify for the Special Access Program, products must be eligible for entry under subheading 9802.00.80, HTSUS. The requirements for participating in the Special Access Program provide that all fabric components, with the exception of findings, trimmings and certain elastic strips not exceeding 25 percent of the cost of the components of the assembled product, must be formed in the U.S. Such U.S. formed fabric must also be cut to pattern or shape in the U.S. To qualify for Mexican Special Regime, products must be eligible for entry under subheading 9802.00.90, HTSUS. The requirements for participation are the same as those noted above. From the information and samples submitted, it is our opinion that the operations performed in Dominican Republic, Jamaica, or Mexico to create the pullover, namely sewing seams and overlock stitching various edges, are considered proper assembly operations or incidental to the assembly process. The thread, labels, and plastic strip to be used as reinforcing tape noted above, are considered findings and trimmings. Therefore, upon compliance with the documentary requirements of Customs Regulations [19 C.F.R. §10.24, and 10.16(a)] the imported pullover, when imported from the Dominican Republic or Jamaica, may be entered under subheading 9802.00.80, Harmonized Tariff Schedule of the United States (HTS), subject to duty upon the full value of the imported assembled article, with allowances in duty for the cost of the value of the U.S. components incorporated therein. The information substantiating 9802.00.80 must be submitted at the time of entry. In addition, the items assembled in Mexico may be entered under subheading 9802.00.90,Harmonized Tariff Schedule of the United States (HTS), subject to a free rate of duty under the provisions of Mexican Special Regime, upon compliance with documentary requirements. Style ON695441 falls within the textile category designation 339. Based upon international textile trade agreements, garments imported from the Dominican Republic and Jamaica are subject to a visa requirement and quota restraints. Additionally, as a Special Regime product, the pullover, when imported from Mexico, will not be subject to quota or visa requirements. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Angela De Gaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division