60. Women’s polyester yoga pants are imported into the U.S. An accompanying Multiple Country of Origin Declaration states that the garments are manufactured in the following manner:
1) the fabric (6006.32.0040) is knit in the U.S.
2) the sewing thread (5401.10.0000) used to assemble the garment is of Korean origin
3) the cutting of fabric components is done in Mexico
4) the assembly is done in Guatemala
5) inspection and packing are done in Mexico
How should these garments be entered?
A. 9802.00.9000 / 6104.63.2011
B. 6104.63.2011 MX
C. 6104.63.2011 P
D. 6104.63.2011 P+ (My response based on ref GN29(a)(ii))
E. 6104.63.2011 (Customs' response)
What do you think is the best answer?
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