CLA-2-62:S:N:N5:360 805544
Ms. Bren Hamilton
Fritzi California
199 First Street
San Francisco, CA 94105-9990
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of women's blouses from Mexico; Article 509
Dear Ms. Hamilton:
In your letter dated October 20, 1994, with additional information submitted on January 4, 1995, you requested a ruling on the status of women's blouses from Mexico under the NAFTA.
Styles 9456 (pink), 9456(blue) and 9091 (blue) are women's "patchwork" blouses constructed from three different woven fabrics: the solid white patch is 63% acetate and 37% rayon; the solid color patch is 55% acetate and 45% rayon and the print challis patch is 100% rayon. Styles 9456(pink and blue) are camp shirts and feature short sleeves, pointed collars, full front openings secured by buttons and a shirt tail bottom. Style 9091 is a single garment that simulates in appearance a vest and a shirt. The garment has short sleeves, a full front opening secured by three buttons, a modesty piece stitched to the inside of the blouse on one side and buttons on the other and a cutaway front hem.
You state that the blouses will be made from United States fabric (solid patches) and Korean fabric (print challis patches). The fabric will be cut into components in the United States and the finished blouses will be assembled in Mexico.
The applicable tariff provision for the blouses will be 6206.40.3040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's or girls' blouses, shirts and shirt-blouses: Of man-made fibers: Other, Other: Woman's. The general rate of duty will be 28.4% ad valorem.
The merchandise does not qualify for preferential treatment under the NAFTA because the Korean fabric which is a non-originating material used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/62.32, HTSUSA.
The assembly in Mexico of components cut in the U.S., may entitle the garments to be entered under subheading 9802.00.8055, HTS. Upon compliance with the documentary requirements of Customs Regulations [19 CFR 10.24, and 10.16(a)] the imported blouses may be subject to duty upon the full value of the imported assembled article with allowances in duty for the cost or the value of the U.S. components incorporated therein. The information substantiating 9802.00.8055, HTS, must be submitted at the time of entry.
In addition, style 31110, may be subject to a reduced rate of duty based upon the Tariff Preference Levels (TPL) established in Section XI, Additional US Note 3(c) up to the annual quantities specified in subdivision (g)(ii) of note 3. Upon completion of the required documentation and up to the specified annual quantities, both styles may be eligible for the preferential rate of 16.3% ad valorem.
This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Office of Regulations and Rulings, U.S. Customs Service, 1301 Constitution Ave. N.W., Franklin Court, Washington, D.C. 20229.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport