CLA-2-61:RR:NC:WA:N5:356 A83934
Mr. Hector M. Caballero
Caballero Brokers, Inc.
4602 Modern Lane
Modern Industrial Park
Laredo, TX 78041
RE: The tariff classification and status under the
North American Free Trade Agreement (NAFTA), of
men's knit shirts from Mexico; Article 509.
Dear Mr. Caballero:
In your letter, which was received on May 23,
1996, and in additional information submitted on June
20, 1996, you requested a ruling on behalf of Tan U. S.
Sales Company on the status of two styles of knit
shirts from Mexico under the NAFTA.
Style 5000 is a man's golf shirt constructed from
50 percent cotton, 50 percent polyester jersey knit
fabric containing 11 stitches per linear centimeter in
both the horizontal and vertical directions. The
garment features a rib knit spread collar; a partial
front opening with two button closures; short sleeves
with rib knit cuffs; and a straight, hemmed bottom.
Style 5700 is a man's golf shirt constructed from
50 percent cotton, 50 percent polyester pique knit
fabric containing 12 stitches per linear centimeter in
the horizontal direction and 10 stitches per linear
centimeter in the vertical direction. The garment
features a rib knit spread collar; a partial front
opening with two button closures; short sleeves with
rib knit cuffs; and a straight, hemmed bottom.
You have indicated in your correspondence that the
polyester fibers are staple fibers and that the cotton
fibers are grown in the United States. You have
further stated that the cotton and polyester fibers are
formed into yarn in the United States; the yarn is dyed
and knit into fabric in the United States; the fabric
is cut in the United States; and the shirts are sewn
and assembled into garments in Mexico.
The applicable tariff provision for Styles 5000
and 5700 will be 6105.20.2010, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), which
provides for: men's or boys' shirts, knitted or
crocheted: of man-made fibers: other: men's. The
general rate of duty will be 34.1 percent ad valorem.
Due to the stated fiber content, the garments
are being classified pursuant to Note 2 (A) and
Subheading Note 2 (A) of Section XI, HTSUSA. At the
time of entry, Customs may verify the actual fiber
content of the garments. If the content varies from
the 50 percent cotton, 50 percent polyester breakdown
indicated in your letter, the HTS classification may
differ from that indicated above.
The garments qualify for preferential treatment
under the NAFTA because materials used in the
production of the goods will undergo the change in
tariff classification required by General Note
12(t)/61.25, HTSUSA. Consequently, the garments will
be entitled to a 13.5 percent rate of duty under the
NAFTA upon compliance with all applicable laws,
regulations and agreements.
You noted in your request that the fabric for the
shirts is formed and cut in the United States and
assembled in Mexico. HTS 9802.00.9000 may, therefore,
apply if the requirements indicated in the subheading
are met. If HTS 9802.00.9000 applies, the rate of duty
will be free.
You have also requested a ruling on the correct
country of origin marking requirements for these
shirts. Your request is being forwarded to the Office
of Regulations and Rulings, U. S. Customs Service
Headquarters for their review. A ruling will be issued
to you from that office.
This ruling is being issued under the provisions
of Section 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 this 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 this
ruling, contact National Import Specialist Mary Ryan at
212-466-5877.
Sincerely,
Roger J.
Silvestri
Director
National
Commodity
Specialist
Division