CLA-2-62:RR:NC:WA:355 H81982
Ms. Carol Mossa
Augusta Sportswear
P.O. Box 14939
Augusta, GA 30919-0939
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of men’s woven shorts from Mexico; Article 509
Dear Ms. Mossa:
In your letter dated June 6, 2001, you requested a ruling on the status of men’s woven shorts from Mexico under the NAFTA.
You submitted a sample of a garment identified as style 480. It is described as a men’s volley short with liner. The short, made a pull-on style, has an inner liner made of knit mesh material, an elasticized waistband with an interior drawstring, two side pockets with interior of mesh fabric and two side leg vents. In a subsequent telephone conversation you stated that the shell fabric is 100 percent woven nylon fabric; the mesh liner fabric is also made of 100 percent nylon; and that both fabrics were formed in the United States from materials wholly obtained in the United States.
The applicable subheading for style 480 will be 6203.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of synthetic fibers, other, other, other, other, shorts, men’s. The general rate of duty will be 28.4 percent ad valorem.
The shorts, being wholly obtained or produced entirely in the territory of Mexico and the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
This ruling is being issued under the provisions of Part 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 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 Camille Ferraro at 212-637-7082.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division