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

NY E82153 August 27, 1999 CLA-2-61:RR:NC:TA:359 E82153 CATEGORY: Classification TARIFF NO.: 6110.30.3035; 6110.30.3055 Ms. Julie Dausman Ex Officio Adventurewear 1419 Elliott Avenue West Seattle, Washington 98119 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of women’s knitwear from Canada; Article 509 Dear Ms. Dausman: In your letter dated May 20, 1999, and in a subsequent FAX message dated August 20, 1999, you requested a ruling on the status of two samples of women’s knitwear from Canada under the NAFTA. You submitted two samples of women’s knitwear for our consideration. The samples are returned, as requested. Your additional inquiry concerning two styles of men’s knitwear is being answered separately by the appropriate National Import Specialist for menswear. Style 250-1420 (220-1420) is a woman’s knitted sleeveless vest that consists of 100% polyester fibers. The vest features a full-front, zippered opening, a shirt-type collar, oversized armholes, two side pockets at the waist and a chest pocket with a zipper closure. There is also a mesh inner lining. The fabric of the vest is napped on both sides. Style 240-1420 (216-1420) is a woman’s knitted, long sleeved pullover with a V-shaped neckline and a chest pocket with a zippered closure. The 100% polyester fabric is napped on both sides. You have stated that the manufacturing process is as follows: A) the fibers are spun into yarn in either South Korea or Turkey; B) these fibers are filament fibers; C) the knitted fabric is formed in the United States; D) the fabric is cut and sewn into the finished garments in Canada. The applicable tariff provision for the vest, Style 250-1420 (220-1420) will be 6110.30.3035, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters…waistcoats (vests) and similar articles, knitted or crocheted, of man-made fibers, other, other, other, other, vests, other than sweater vests, women’s. The general rate of duty will be 33.1% ad valorem. The applicable HTS subheading for the pullover, Style 240-1420 (216-1420), is 6110.30.3055, which provides for sweaters, pullovers….and similar articles, knitted or crocheted, of man-made fibers, other, other, other, other, other, women’s. The general rate of duty will be 33.1% ad valorem. 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 tariff classification required by General Note 12(t) 61.35, HTSUSA. However, both the vest and the pullover may be subject to a reduced rate of duty based upon the Tariff Preference Levels (TPL) established in Section XI, Additional U.S. Note 3(a), HTSUSA, up to the annual qualities specified in subdivision (f) ( i of Note 3. Upon completion of the required documentation and up to the specified annual quantities, the vest and the pullover, since they are both cut 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