CLA-2-62:RR:NC:TA:361 H81909
Ms. Laura Yeager
Customs North America
IKEA Wholesale NA
496 West Germantown Pike
Plymouth Meeting, PA 19462
RE: Classification and the status under the North American Free Trade Agreement (NAFTA), Article 509, of five garments from Mexico; applicability of Tariff Preference Levels (TPLs) to such garments.
Dear Ms. Yeager:
In your letter of June 1, 2001, you requested a classification ruling and the status of five garments from Mexico under the NAFTA. A sample of each style was submitted with your request, and will be returned, as requested.
Style 18652 is a woman’s skirt constructed from 65% polyester, 35% cotton woven fabric. The skirt, which will be imported in both long and short versions, features a partially elasticized waistband with belt loops; a back zipper with a button closure at the waistband; two front inseam pockets; an IKEA logo applique at the side seam, approximately three inches below the pocket; a back slit; and hemmed bottom.
Style 18666 is a pair of women’s shorts constructed from 65% polyester, 35% cotton woven fabric. The shorts have a partially elasticized waistband with belt loops; a front zipper with a left over right button closure at the waistband; two side seam pockets; one rear pocket with a pocket flap; one cargo pocket with a pocket flap; an IKEA logo applique at the side seam, approximately two inches below the pocket; and hemmed leg openings.
Style 18919 is a pair of women’s trousers constructed from 65% polyester, 35% cotton woven fabric. The trousers have a partially elasticized waistband with belt loops; a front zipper with a left over right button closure at the waistband; two side seam pockets; one rear pocket with a pocket flap; one cargo pocket with a pocket flap; an IKEA logo applique at the side seam, approximately four inches below the pocket; and hemmed leg openings.
Style 18605 is a pair of men’s trousers constructed from 65% polyester, 35% cotton woven fabric. The trousers have a waistband with belt loops; a front zipper with a left over right button closure at the waistband; two side seam pockets; two rear pockets with a button closure; one cargo pocket with a pocket flap; an IKEA logo applique at the side seam, approximately four inches below the pocket; and hemmed leg openings.
Style 18685 is a unisex vest constructed from 65% polyester, 35% cotton woven fabric. The vest features oversized armholes, a v-shaped neckline; a full front opening with a zipper closure; one breast patch pocket with a flap; two front pockets at the waist; an adjustable back tab; an IKEA logo embroidered above the breast pocket; an IKEA logo applique at the side seam, approximately three inches above the bottom; and a plain, hemmed bottom. The garment provides insufficient coverage for wear without another outer garment.
You have indicated that styles 18666 and 18919 are women’s garments, and style 18685 is unisex. Chapter 62, note 8 states:
Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.
As styles 18666 and 18919 have a left over right front closure, the presumption is that the garment will be for men. However, it is clear based on the cut of the garment that it was designed for women. Therefore, styles 18666 and 18919 will be classified as women’s garments. Style 18685 is a unisex garment. Since the garment cannot be identified as either for men or women, the garment is classified under the headings covering women’s garments.
The applicable subheading for style 18652 will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's skirts of synthetic fibers. The general rate of duty will be 16.3 percent ad valorem.
The applicable subheading for style 18666 will be 6204.63.3532, Harmonized Tariff Schedule of the United States (HTS), which provides for women's shorts of synthetic fibers. The general rate of duty will be 29.1 percent ad valorem.
The applicable subheading for style 18919 will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTS), which provides for women's trousers of synthetic fibers. The general rate of duty will be 29.1 percent ad valorem.
The applicable subheading for style 18605 will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's trousers of synthetic fibers. The general rate of duty will be 28.4 percent ad valorem.
The applicable subheading for style 18685 will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s vests of man-made fibers. The rate of duty will be 16.3 percent ad valorem.
Style 18666 falls within textile category designation 642; styles 18666 and 18919 fall within textile category designation 648; style 18605 falls within textile category designation 647; and style 18685 falls within textile category designation 659. Based upon international textile trade agreements products of Mexico, textile category designation 647 and 648 are subject to quota and the requirement of a visa. Based upon international textile trade agreements products of Mexico of textile category designation 642 and 659 are not subject to quota, nor do they require a visa.
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.
According to the information provided, the fabric for these garments will be woven in Vietnam, then sent to Mexico where they will be cut and assembled into completed garments.
These garments do not qualify for preferential treatment under the NAFTA because one or more of the non-originating materials used in the production of the goods, in this case, the woven fabric, will not undergo the change in tariff classification required by General Notes 12(t)/62.16, 12(t)/62.25, 12(t)/62.28, and 12(t)/62.35, HTSUSA.
These garments may, however, qualify for a preferential duty rate under the Tariff Preference Levels defined in the HTSUSA, section XI, additional U.S. note 3(b). Since the garments are cut and sewn in Mexico, they would qualify for the reduced rate up to the quantity specified in note 3(g)(i) provided that the imported merchandise is accompanied by a Certificate of Eligibility.
This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).
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 Angela De Gaetano at 212-637-7029.
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, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20229.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division