CLA-2-61:RR:NC:5:353

Mr. Robert R. Delisle
Beverly Creations, Inc.
29 West 36th St.
New York, N.Y. 10018

RE: The tariff classification and Status under the North American Free Trade Agreement (NAFTA), of a men's nightshirt, women's night gowns and dresses for the handicapped from handicapped from Mexico.

Dear Mr. Delisle:

In your letter dated you requested a tariff classification ruling on the status of wearing apparel for the handicapped from Mexico under the NAFTA.

The five samples submitted are designed for people who are unable to dress themselves. Style #4805 is a men's nightshirt consisting of which you state to be 50%/50% polyester/cotton woven fabric. The garment has long sleeves, a left breast pocket, and three buttons in the front. There are shirt tails at the bottom and full length snap closure at he back of the garment. Style #4216 is a long sleeve back wrap nightgown with snaps at the back of the neck, and a full length back opening. The garment is said to consist of 100% woven cotton fabric. Style #4795 is a long sleeve back snap said to consist of 100% knit polyester dress. The garment is designed with a peter pan collar a shirred waist and a full length snap back closure. Style #4986 is a short sleeve back snap duster said to consist of 100% knit polyester fabric. The duster is designed with a collar two pockets and a full length snap back closure. Style #7202 is described as a short sleeve oversized gown consisting of 50% cotton/50% polyester woven fabric. The applicable tariff provision for the style #4805 will be 6207.22.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men's or boys' singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes dressing gowns and similar articles: Nightshirts and pajamas: Of man-made fibers. The general rate of duty will be 16.8 percent ad valorem.

The applicable tariff provision for the style #4216 will be 6208.21.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's or girls' singlet and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Nightdresses and pajamas: Of cotton, Other: Women's. The general rate of duty will be 9.4 percent ad valorem.

The applicable tariff provision for the styles #4795 and 4986 will be 6104.43.2010, Harmonized Tariff Schedule of the United States Annotated, (HTSUSA), which provides for women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other, Women's. The general rate of duty will be 16.8 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on style #7202, described as a short sleeve oversize gown. Your request should include what specific features are designed for a handicap person and specific documentation to whom it will be sold. The garment does not appear to have the features of the other garments nor any other feature that would indicate for use by a handicap person.

Due to the fact that some of the garments are constructed of a 50/50 blend of fibers, they are to be classification on the basis of General Rule of Interpretation 3(c) of the classification principles. Even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The garments may be subject to U.S. Customs Laboratory analysis at the time of import an if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.

The men's nightshirt style #4805 falls within the textile category 651 and the back wrap gown style #4216 falls within textile category 351. Styles #4795, the back snap dress and #4986 fall within textile category 636.

If not NAFTA originating or 9802.00.9000, some styles may require quota and visa.

Styles 4805, 4216, 4795 and 4986 will meet the requirements for the tariff provision 9802.00.9000 which provides for textile and apparel goods, assembled in Mexico in which all fabric components were wholly formed and cut in the United States, which (a) were exported in condition ready for assembly without further fabrication. The duty rate will be free.

Styles 4805, 4216, 4795 and 4986 are eligible for free entry under the provision for articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons...other, in subheading 9817.00.96, HTS. All applicable entry requirements must be met including the filing of form ITA-362P.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 ruling, contact National Import Specialist Martin Weiss at 212-466-5881.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division