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

NY A82512 May 15, 1996 CLA-2-62:RR:NC:WA:360 A82512 CATEGORY: Classification TARIFF NO.: 6211.43.0076 Ms. Deborah Russell California Fashions 3434 South Grand Avenue Los Angeles, CA 90007-4326 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of women's vests from Mexico; Article 509 Dear Ms. Russell: In your letter dated March 7, 1996, and resubmission of April 15, 1996, you requested a ruling on the status of women's vests from Mexico under the NAFTA. The submitted sample, style 262102G/262302G, is a women's sleeveless upper body garment constructed from segments of woven fabric of differing fiber content. The vest extends below the waist; has large armhole openings; and is intended to be worn over other outer wearing apparel. It also has a collar, a full front zippered opening, non-adjustable button tabs on the waistband and two slant pockets at the waist. As noted above, the vest is constructed from woven fabric segments of the following fiber contents: 100% cotton 76% rayon/24% acetate 100% rayon and 53% rayon/47% acetate After an extensive analysis of the construction of the garment, as well as its fiber content, we have determined that the man- made fiber segments are an intregal part of the garment. The essential character of the garment, therefore, is imparted by the man-made fiber fabric portions. You also provided the following information required to make a determination as to whether the garment qualifies as originating under the NAFTA. The man-made fiber fabric used in the construction of the garment is indicated to be spun into yarn and woven into fabric in the United States. Although the cotton fabric is made in India, only the portion that provides the essential character is used in making the NAFTA originating determination [GN 12(t), Chapter 62, rule 3]. Further, you state that the components will be cut in the United States and sewn in Mexico. The applicable tariff provision for style 262102G/262302G will be 6211.43.0076, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Other garments, women's or girls': Of man-made fibers, Vests: Other. The rate of duty will be 16.8% ad valorem. The vest qualifies for preferential treatment under the NAFTA because materials used in the production of the goods undergoes the change in tariff classification required by General Note 12(t)/62.35, HTSUSA. The vest will be entitled to a 8.4% rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This garment will be assembled in Mexico from fabric woven in the United States and India. The fabric will be cut into components in the U.S. Under this circumstance, the item may not be entered under subheading 9802.00.90, Harmonized Tariff Schedule of the United States (HTS). Additionally, as NAFTA originating products, this item, when imported from Mexico, is not subject to quota or visa requirements. 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 Patricia Schiazzano at (212) 466-5866. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division