The tariff classification and status under the North American Free Trade Agreement (NAFTA), of men’s woven cotton work trousers and shirts from Mexico; Article 509

NY H81864 June 20, 2001 CLA-2-62:RR:NC:WA:355 H81864 CATEGORY: Classification TARIFF NO.: 6203.42.4010; 6205.20.2050 Ms. Susan Klingbeil IKEA Wholesale NA 496 West Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of men’s woven cotton work trousers and shirts from Mexico; Article 509 Dear Ms. Klingbeil: In your letter dated June 8, 2001, and in a subsequent telephone conversation with your associate, Ms. Yeager, it was determined that you requested a ruling on the status of men’s woven cotton work trousers and shirts from Mexico under the NAFTA. Samples of both garments were submitted. Both garments are made of 100 percent cotton woven fabric. The men’s trousers, identified as article 20673, features a zippered front fly opening, a buttoned waistband with five belt loops, two back patch pockets, the right back pocket bearing the IKEA logo embroidered on its face, two front pockets, a small watch pocket on the right front panel, and hemmed pant legs. The men’s shirt, identified as article 18698, features a pointed collar, long sleeves with buttoned cuffs, a full frontal opening secured by seven buttons, two breast pockets with buttoned flaps and a curved hemmed bottom. You state that both of the garments will be cut and sewn in Mexico of cotton fabric which is woven in Vietnam. The applicable tariff provision for the trousers will be 6203.42.4010, Harmonized Tariff Schedule of the United States Annotated (HTS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of cotton, other, other, trousers and breeches, men’s blue denim. The general rate of duty will be 16.9 percent ad valorem. The applicable tariff provision for the shirt will be 6205.20.2050, Harmonized Tariff Schedule of the United States Annotated (HTS), which provides for men’s or boys’ shirts, of cotton, other, other, other, with two or more colors in the warp and/or the filling, other, men’s. The general rate of duty will be 20.1 percent ad valorem. The merchandise does not qualify for preferential treatment as originating goods under the NAFTA because one or more of the non-originating materials used in the production of the garment will not undergo the change in tariff classification requited by General Note 12(t)62.03. The trousers and shirt may be subject to a reduced rate of duty based upon the Tariff Preference Levels (TPL) established in Section XI, Additional U.S. Note 3(b), up to the annual quantities specified in subdivision (g)(i) of Additional U.S. Note 3. Upon completion of the required documentation and up to the specified annual quantities, the garments may be eligible for the preferential rate of free. The special statistical reporting number 9999.00.60, HTS, is required with the above classification for apparel goods imported from Mexico under the terms of Additional U.S. Note 3 to Section XI of the HTS. Woven cotton shirts fall within textile category designation 340. Woven cotton trousers fall within textile category designation 347. Based upon international textile trade agreements products of Mexico, textile category designation 347, are subject to quota and the requirement of a visa. Based upon international textile trade agreements products of Mexico of textile category designation 340 are not subject to quota, nor do they require a visa. However these same textile category designations would be used for purposes of determining eligible quantities under a TPL, if applicable. 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). 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 Camille Ferraro at 212-637-7082. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division