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NY 809926




June 23, 1995

CLA-2-61:S:N5:358 809926

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3040

Mr. Brian Etkin
Vamaani Clothing Company
70 Arthur Street, 4th Floor
Winnipeg, Manitoba R2X 2Z3

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a boy's sweatshirt with sound module from Canada, Article 509.

Dear Mr. Etkin:

In your letter dated May 8, 1995, you requested a tariff classification ruling on the status of a boy's pullover from Canada under the NAFTA.

The submitted sample, no style number indicated, is a boy's 50% polyester, 50% cotton sweatshirt. The garment is knit and features a scoop collar with rib knit trim, long sleeves with rib knit cuffs, a screen printed picture of a train on the front panel, and a rib knit bottom.

Your letter did not indicate the size(s) for which the sweatshirt will be imported. For purposes of classification, we will assume that the item will be imported in boys' sizes 4-7.

You state in your letter that the garment will be assembled in Canada. However, you did not state where the yarn and fabric used to make the garment originated. We will assume, for the purposes of classification, that the polyester/cotton yarn and fabric used to make the garment originated in Canada.

The sweatshirt and sound module are a composite good, the essential character of which is the sweatshirt.

We are returning your sample as you requested.

The applicable subheading for the sweatshirt will be 6110.30.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of man-made fibers, other, other, other, sweatshirts, men's or boys'. The general rate of duty will be 34% ad valorem.

The sweatshirt, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b) (i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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 been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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