The tariff classification and status under the North American Free Trade Agreement (NAFTA), of T-shirts from Mexico; Article 509.
Issued October 14, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6109.10.0012
Headings: 6109
Product description
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of T-shirts from Mexico; Article 509.
Full text
NY D82487 October 14, 1998 CLA-2-61:RR:NC:TA:N3:356 D82487 CATEGORY: Classification TARIFF NO.: 6109.10.0012 Mr. Roland E. Portal H.L.M. Cargo Clearance Brokers, Inc. P.O. Box 652623 Miami, Florida 33265-2623 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of T-shirts from Mexico; Article 509. Dear Mr. Portal: In your letter dated September 10, 1998, and in subsequent information submitted on September 22, 1998, on behalf of T'S Treasure Inc., you requested a ruling on the status of T-shirts from Mexico under the NAFTA. Style T001 is a men's dyed T-shirt constructed from 100 percent cotton, circular knit jersey fabric. The garment features a rib knit crew neckline; short, hemmed sleeves; and a hemmed bottom. You have indicated that Style T001 will be imported in men's sizes M, L, and XL. You have stated in your correspondence that the cotton will be grown, spun, and knitted into fabric in Pakistan. The uncut fabric will be sent to Mexico where it will be cut to shape, sewn and assembled into garments. The applicable tariff provision for Style T001 will be 6109.10.0012, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for T-shirts, singlets, tanktops and similar garments, knitted or crocheted: of cotton: men's or boys: other: other T-shirts: men's. The general rate of duty will be 19.2 percent ad valorem. Style T001 falls within textile category designation 338. Based upon international textile trade agreements products of Mexico are subject to quota restraints and a visa requirement. Since quota and visa restrictions are the results of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. Style T001 does not qualify for preferential treatment under the NAFTA because the fabric used in the production of the goods is made outside the NAFTA territories and does not undergo the tariff classification shift required by General Note 12(t)/61.35. Tariff Preference Levels (TPL) do not apply because Section XI, Additional U.S. Note 3(d)(ii) excludes T-shirts constructed from circular knit fabric with a yarn number less than 100 metric number. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). A copy of this ruling letter 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. 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, Office of Regulations and Rulings, U.S. Customs Service, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20229. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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