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NY 857324


November 1, 1990

CLA-2-61:S:N:N3-I:356 857324

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6110.20.2040; 6103.42.1020; 6211.32.0060

Mr. David Kennedy
W.Y. Moberly, Inc.
Box 164
Sweetgrass, Montana 59484

RE: The tariff classification of men's wearing apparel from Canada.

Dear Mr. Kennedy:

In your letter dated October 10, 1990, you requested a tariff classification ruling on behalf of Celebrity Sportswear Ltd.

Style No. CS1001, is a man's long sleeved sweatshirt which is constructed from 80 percent cotton, 20 percent polyester, finely knit fabric which is napped on the inside surface. The garment features a rib knit crew neckline; rib knit cuffs; and a sewn on rib knit waistband.

The applicable subheading for Style No. CS1001 will be 6110.20.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: sweatshirts: men's or boys'. Goods classifiable under this subheading, which have originated in the territory of Canada, will be entitled to a 16.5 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Style No. CS1002, is a man's pair of sweatpants which is constructed from 80 percent cotton, 20 percent polyester, finely knit fabric which is napped on the inside surface. The garment features an elasticized waist with a drawstring closure and elasticized leg bottoms.

The applicable subheading for Style No. CS1002 will be 6103.42.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for: men's or boys' suits, ensembles, suit- type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of cotton: trousers, breeches and shorts: trousers and breeches: men's. Goods classifiable under this subheading, which have originated in the territory of Canada, will be entitled to a 13.6 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Style No. CS0301, is a man's long sleeved garment which is constructed from a 100 percent cotton, woven fabric. The garment features a rib knit collar with no opening; rib knit cuffs; and a sewn on rib knit waistband.

The applicable subheading for Style No. CS0301 will be 6211.32.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for: track suits, ski-suits and swimwear; other garments: other garments, men's or boys': of cotton: shirts excluded from heading 6205. Goods classifiable under this subheading, which have originated in the territory of Canada, will be entitled to a 6.8 percent rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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