2012 TPLs for Textiles and Apparel from Canada or Mexico Announced
U.S. Customs and Border Protection has issued memoranda announcing the calendar year 2012 tariff preference levels (TPLs) for certain textiles and apparel from Canada or Mexico.
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These TPLs open on Tuesday, January 3, 2012.
Canadian TPLs
The eight Canada TPLs, which are provided for in HTS Section XI, Additional U.S. Notes (AUSNs) 3, 4, and 5, are for Canadian textiles and apparel which do not qualify as "originating goods" under the North American Free Trade Agreement (NAFTA) preference rules of origin.
"Non-originating" textiles and apparel from Canada which meet the criteria for the TPLs receive the lower Canada/NAFTA preferential rate of duty on imports into the U.S. until the TPL fills.
The following Canada TPLs will open on January 3, 2012 with the listed TPL limits in square meter equivalent (SME) (with the same limits as 2011):
| TPL | HTS Subheading | Limit |
|---|---|---|
| (1) Cotton or Man-Made Fiber (MMF) Apparel | 9999.00.51 | 88,326,464 SME |
| (2) Sublevel | 9999.00.50 | 63,060,603 SME |
| (3) Wool Apparel | 9999.00.53 | 5,325,413 SME |
| (4) Sublevel (Cat. 443) | 9999.00.52 | 5,016,780 SME |
| (5) Cotton or MMF Fabrics & Made-Ups | 9999.00.54 | 71,765,252 SME |
| (6) Sublevel | 9999.00.55 | 38,642,828 SME |
| (7) Sublevel | 9999.00.55 | 38,642,828 SME |
| (8) Cotton or MMF Fibers, Yarns | 9999.00.56 | 11,813,665 kg |
Note that as of November 18, 2011, none of the 2011 TPLs for subject textiles and apparel from Canada were filled; however, Canada TPL (6) is estimated to close early. (See ITT's Online Archives 11112311 for summary of CBP's latest TPL/Tariff Rate Quota report on textiles and apparel (including for Canada and Mexico), sugar, etc.)
Mexican TPLs
The six Mexican TPLs1, which are implemented under HTS Section XI AUSNs 3, 4, and 5, are for Mexican textiles and apparel which do not qualify as "originating goods" under the NAFTA preference rules of origin.
"Non-originating" textiles and apparel from Mexico which meet the criteria for the TPLs receive the lower Mexico/NAFTA preferential rate of duty on imports in to the U.S. until the TPL fills. Is it
The following Mexico TPLs will open on January 3, 2012 with the listed TPL limits (with the same limits as 2011):
| TPL | HTS Subheading | Limit |
|---|---|---|
| (1) Cotton or MMF Apparel | 9999.00.60 | 45,000,000 SME |
| (2) Wool Apparel | 9999.00.61 | 1,500,000 SME |
| (4) Cotton or MMF Fabrics & Made-Up Textile Goods | 9999.00.62 | 24,000,000 SME |
| (5) Sublevel | 9999.00.62 | 18,000,000 SME |
| (6) Sublevel | 9999.00.62 | 6,000,000 SME |
| (7) Cotton or MMF Fibers, Yarns | 9999.00.64 | 1,000,000 kg |
Note that the 2011 Mexico TPL (1) filled on April 22, 2011. As of November 18, 2011, none of the other 2011 TPLs for subject textiles and apparel from Mexico were filled, however Mexico TPL (2) is estimated to close early.
Certificates of Eligibility Required for NAFTA TPL Claims
NAFTA claims involving non-originating textiles and apparel goods subject to TPL provisions must be accompanied by a valid certificate of eligibility (NAFTA claims are supported by the CBP Form 434 -- the NAFTA Certificate of Origin). For purposes of obtaining preferential tariff treatment, this document must be completed legibly and in full by the exporter and be in the possession of the importer at the time the declaration is made.
The first number of the certificate must match the year of presentation. The certificate must be reflected in column 34 on the CBP Form 7501. ABI filers can transmit the certificates of eligibility in the certificate field of the line information.
A 2012 certificate of eligibility cannot be used for merchandise released in 2011. Merchandise released in 2011 will require a 2011certificate of eligibility and will be charged to the 2011 quota limits. Therefore, entry summaries for merchandise released on or after December 17, 2011, must be presented by December 31, 2011. If presented after December 31, 2011, liquidated damages will be assessed for late filing.
1Note that Mexico TPL (3) expired on December 31, 2004. (See ITT's Online Archives 04052615 for summary.)
QBT-11-569 (dated 11/18/11) on Canada/NAFTA TPLs is available here.
QBT-11-568 (dated 11/18/11) on Mexico/NAFTA TPLs is available here.