The tariff classification and status under the North American Free TradeAgreement (NAFTA), of underwear from Mexico; Article 509

NY 817848 January 24, 1996 CLA-2-61:RR:NC:WA:354 817848 CATEGORY: Classification TARIFF NO.: 6108.21.0010; 6108.21.0020; 6109.10.0005; 6109.10.0007; 6109.90.1007 Mr. Edmundo Rodriguez Nestor Reyes, Inc. P.O. Box 4528 Old San Juan Station San Juan, PR 00902-4528 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of underwear from Mexico; Article 509 Dear Mr. Rodriguez: In your letter dated December 27, 1995, you requested a ruling on the status of undershirts and panties from Mexico under the NAFTA. Style 2135 is a men's all white T-shirt which is constructed from 100 percent cotton, finely knit jersey fabric. The garment features a rib knit crew neckline; short, hemmed sleeves; and a hemmed bottom. You have stated that the garment will be imported in sizes S, M, L, and XL. Style B2138 is a boys' all white T-shirt which is constructed from 100 percent cotton, finely knit jersey fabric. The garment features a rib knit crew neckline; short, hemmed sleeves; and a hemmed bottom. You have stated that the garment will be imported in sizes XS, S, M, and L. Style 5170 is a men's all white T-shirt which is constructed from 50 percent polyester and 50 percent cotton, finely knit jersey fabric. The garment features a rib knit crew neckline; short, hemmed sleeves; and a hemmed bottom. You have stated that the garment will be imported in sizes S, M, L, and XL. Style 372 is a men's all white singlet manufactured from 100 percent cotton, lightweight 2X2 rib-knit fabric. The garment is sleeveless and features oversized armholes, a low rounded front neckline and a rear neckline that reaches below the nape of the neck. The armholes, shoulder straps and neckline are capped and the bottom hemmed. You have stated that the garment will be imported in sizes S, M, L, and XL. Style 1400 is a women's panty which is constructed from 100 percent cotton, finely knit lightweight fabric. The garment features an elastic waistband, elasticized capping on the leg openings and a knit cotton crotch panel. Style 1300 is the same item sized for girls. The applicable subheading for Styles 2135 and B2138 will be 6109.10.0005, Harmonized Tariff Schedule of the United States, (HTS), which provides for: T-shirts, singlets, tank tops and sim- ilar garments, knitted or crocheted: of cotton: men's or boys: T-shirts, all white, short hemmed sleeves, hemmed bottom, crew or round neckline, without pockets, trim or embroidery. The duty rate will be 20.1 percent ad valorem. The applicable subheading for Style 5170 will be 6109.90.1007, Harmonized Tariff Schedule of the United States, (HTS), which provides for: T-shirts, singlets, tank tops and sim- ilar garments, knitted or crocheted: of other textile materials: of man-made fibers: T-shirts: men's. The duty rate will be 33.6 percent ad valorem. The applicable subheading for Style 372 will be 6109.10.0007, Harmonized Tariff Schedule of the United States, (HTS), which provides for: T-shirts, singlets, tank tops and sim- ilar garments, knitted or crocheted: of cotton: men's or boys: underwear: singlets, all white, without pockets, trim or embroidery. The duty rate will be 20.1 percent ad valorem. The applicable tariff provision for Style 1400 will be 6108.21.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's or girls' slips, petticoats, briefs, panties . . . and similar articles knitted or crocheted: briefs and panties: of cotton, women's. The general rate of duty will be 8 percent ad valorem. The applicable tariff provision for Style 1300 will be 6108.21.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's or girls' slips, petticoats, briefs, panties . . . and similar articles knitted or crocheted: briefs and panties: of cotton, girls'. The general rate of duty will be 8 percent ad valorem. Styles 2135, 2138, 372, 1400 and 1300 fall within textile category designation 352. Style 5170 falls within textile category designation 638. The garments, being made entirely in the territory of Mexico using materials which themselves were originating, will satisfy the requirements of HTSUSA General Note 12(b)(iii). The merchandise 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 Brian Burtnik at 212-466-5880. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division