The tariff classification and status under the North American Free Trade Agreement (NAFTA), of men's woven cotton denim jeans from Mexico; Article 509
Active· CBP ruling HQ d85056· Issued 1998-12-17
Ruling text
NY D85056
December 17, 1998
CLA-2-62:RR:NC:TA:355 D85056
CATEGORY: Classification
TARIFF NO.: 6203.42.4010
Md. Diane L. Weinberg
Meeks & Sheppard
330 Madison Avenue
New York, New York 10017
RE: The tariff classification and status under the North
American Free Trade Agreement (NAFTA), of men's woven cotton
denim jeans from Mexico; Article 509
Dear Ms. Weinberg:
In your letter dated November 30, 1998 you requested a
ruling on behalf of your client, Mainzer Minton Co., on the
status of woven cotton denim jeans from Mexico under the NAFTA.
A sample of a pair of men's woven cotton blue jeans was
submitted. The shell fabric of the jeans determines their tariff
classification.
The applicable tariff provision for the submitted sample
will be 6203.42.4010, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for men's woven cotton
blue denim trousers. The general rate of duty will be 17.3% ad
valorem. As of January 1, 1999 the rate of duty will be 17.2% ad
valorem.
You state that the shell fabric of the jeans is 100% cotton
that is woven in the United States from yarn spun in the United
States. The garment's pocketing material is manufactured in
Pakistan of 70% polyester and 30% cotton. The fabric is sent to
Mexico where it is cut and sewn into jeans.
HTUSA General Note 12(t) Chapter Rule 3 to Chapter 62 states
that for purposes of determining the origin of a good of this
chapter, the rule applicable to that good shall only apply to the
component that determines the tariff classification of the good
and such component must satisfy the tariff change requirements
set out in the rule for that good.
You state that you do not know if the cotton was grown in a
NAFTA country. If the fiber is imported from a non-NAFTA country,
spun into a yarn in a NAFTA country, woven and cut and sewn into
pants in a NAFTA country it will satisfy the tariff shift
required by HTUSA General Note 12(t) for goods classifiable in
subheadings 6203.41 through 6203.49. The pocketing in accord with
HTUSA General Note 12(t), Chapter 62, Rule 3 will be entitled to
the preferential rate of the pants.
The pants satisfy the requirements of HTUSA General Note
12(t) and are entitled to the preferential NAFTA rate of 2.9% ad
valorem. Effective January 1, 1999 the duty rate will be free.
This ruling is being issued under the provisions of Part 181
of the Customs Regulations (19 C.F.R.).
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 Gerard
Shea at 212-466-5878.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division
Source: rulings.cbp.gov — ruling d85056, retrieved 2026-10-12T05:38:45Z, republished verbatim. This digest is informational; only CBP issues binding rulings.