The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a knitted unisex pullover from Canada; Article 509

NY D85657 February 3, 1999 CLA-2-61:RR:NC:TA:359 D85657 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Elizabeth McKee Millenitex 20 Maud St., 5th Floor Toronto, Ontario, Canada M5V 2M5 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a knitted unisex pullover from Canada; Article 509 Dear Ms. McKee: In your letter dated December 4, 1998 you requested a ruling on the status of one sample from Canada under the NAFTA. You submitted one sample which is returned as requested. Style SW707D is a long sleeved, unisex pullover with a round neckline and side slits at the bottom. The 100% polyester fabric which is looped on one side, has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed. You have stated that the yarns originate in Taiwan and that the greige fabric is sent from Taiwan to Canada where it is dyed, finished and cut. The panels of fabric are assembled into the pullover in Canada. The applicable tariff provision for the pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers, waistcoats(vests) and similar articles, knitted or crocheted, of man-made fibers, other, other, other, other, vests, other than sweater vests, women’s or girls’. The general rate of duty will be 33.1% ad valorem. The pullover falls in textile category designation 639. Based upon international textile trade agreements products of Canada are not subject to quota restraints nor the requirement of a visa. 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 will not undergo the change in the tariff classification required by General Note 12(t)/61.35, HTSUSA. In addition, the pullover, may be subject to a reduced rate of duty based upon Tariff Preference Levels (TPL) extablished in Section XI, Additional U.S. Note 3(a), up to the annual quantities specified in subdivision f of note 3, Section XI. Upon completion of the required documentation and up to the specified annual quantities, the pullover, since it is both cut (or knit to shape) and sewn or otherwise assembled in the territory of a NAFTA party from fabric or yarn produced or obtained outside the territory of the NAFTA parties, may be eligible for the preferential rate of free. 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 Mike Crowley at 212-637-7077. 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