The tariff classification and status under the North American Free Trade Agreement (NAFTA), of women’s denim trousers from Mexico; Article 509

NY H89568 April 15, 2002 CLA-2-62:RR:NC:TA:H89568 361 CATEGORY: Classification TARIFF NO.: 6204.62.4010; 6204.62.4020 Mr. Terry Ryan Emporio Inc. 200 W. 16th Street New York, NY 10011 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of women’s denim trousers from Mexico; Article 509 Dear Mr. Ryan: In your letter dated March 20, 2002, you requested a ruling on the classification and status of women’s jeans from Mexico under the NAFTA. The samples are returned, as you requested. Two styles were submitted. Style 1000 is a pair of women’s cotton denim blue jeans that will be imported in either 100% cotton; 98% cotton, 2% spandex; or 97% cotton, 3% spandex woven fabric. Style 2000 is a pair of women’s cotton denim jeans (other than blue) that will be imported in either 100% cotton; 98% cotton, 2% spandex; or 97% cotton, 3% spandex woven fabric. The garments have a waistband with belt loops; a front zipper opening with a left over right button closure at the top; five pockets (three front, two rear); and hemmed leg openings. Chapter 62, note 8 states, in part: 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. As the pants have a left over right front closure, the presumption is that they will be for men. However, it is clear based on the cut that they were designed for women. Therefore, the pants will be classified as women’s garments. In your request, you indicated that the fabric will be imported into Mexico from a non-NAFTA country, such as Hong Kong. The fabric will then be cut and assembled into completed garments in Mexico. The applicable tariff provision for style 1000 will be 6204.62.4010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Women’s…trousers…: Of cotton: Blue denim. The general rate of duty will be 16.8 percent. The applicable tariff provision for style 2000 will be 6204.62.4020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Women’s…trousers…: Of cotton: Other. The general rate of duty will be 16.8 percent. Both styles fall within textile category designation 348. Based upon international textile trade agreements this category, from Mexico is not subject to quota and the requirement of 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. The merchandise does not qualify for preferential treatment under the NAFTA because one or more of the non-originating materials used in the production of the goods, specifically, the denim fabric imported from outside the NAFTA territory, will not undergo the change in tariff classification required by General Note 12(t)/28, HTSUSA. Style 2000 may, however, qualify for a preferential duty rate under the Tariff Preference Levels (TPL) 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) provided that a Certificate of Eligibility accompanies the imported merchandise. Style 1000 does not qualify for a preferential duty rate under the Tariff Preference Levels (TPL) since that style is made from one of the excluded fabrics (blue denim) listed in note 3(d). 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 DeGaetano at 646-733-3052. 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