The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a woman’s garment from Mexico; General Note 12(b)(ii)(A); Article 509; TPL.

N241799 May 23, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 9999.00.60 Ms. Sylvia Ramirez TRLA Group Inc. 490 Cloverleaf Drive Baldwin Park, CA 91706 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a woman’s garment from Mexico; General Note 12(b)(ii)(A); Article 509; TPL. Dear Ms. Ramirez: In your letter dated April 8, 2013 you requested a classification ruling for style 286117. This style was ruled on under ruling N240959 and found to be classified under 6110.30.3059, HTSUS. In your letter dated April 29, 2013 you requested a NAFTA ruling for style 286117. As requested, your sample is being returned to you. The manufacturing operations for Style 286117 are as follows: The polyester and rayon yarns are made in China.The fabric is knitted, dyed, printed, and finished in the U.S. or Mexico. In Mexico, the garment is cut and sewn and assembled. The garment will be exported from Mexico to the U.S.General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, thatFor 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— (i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or(ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that—(A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein, or(B) the goods otherwise satisfy the applicable requirements of subdivisions (r), (s) and (t) where no change in tariff classification is required, and the goods satisfy all other requirements of this note; or(iii) they are goods produced entirely in the territory of Canada, Mexico and/or the United States exclusively from originating materials; or(iv) they are produced entirely in the territory of Canada, Mexico and/or the United States but one or more of the nonoriginating materials falling under provisions for "parts" and used in the production of such goods does not undergo a change in tariff classification because—(A) the goods were imported into the territory of Canada, Mexico and/or the United States in unassembled or disassembled form but were classified as assembled goods pursuant to general rule of interpretation 2(a), or(B) the tariff headings for such goods provide for and specifically describe both the goods themselves and their parts and is not further divided into subheadings, or the subheadings for such goods provide for and specifically describe both the goods themselves and their parts, provided that such goods do not fall under chapters 61 through 63, inclusive, of the tariff schedule, and provided further that the regional value content of such goods, determined in accordance with subdivision (c) of this note, is not less than 60 percent where the transaction value method is used, or is not less than 50 percent where the net cost method is used, and such goods satisfy all other applicable provisions of this note. The merchandise does not qualify for preferential treatment under the NAFTA because none of the above requirements are met. It is noted that the non-originating polyester and rayon yarns used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/61.35, HTSUS.Based on the facts provided, the pullover described above does not qualify for preferential treatment under the NAFTA because all of the above requirements are not met. However, the pullover 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 pullover 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 the pullovers imported from Mexico under the terms of Additional U.S. Note 3 to Section XI of the HTS. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 classification, contact National Import Specialist 359 646-733-3049. If you have any questions regarding the eligibility under NAFTA, contact National Import Specialist Rosemarie Hayward at 646-733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division