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NY 813137




August 25, 1995

CLA-2-61:S:N:N5:356 813137

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.30.2010; 6110.30.3050

Ms. Laura Michael
High Sierra Sport Company
880 Corporate Woods Parkway
Vernon Hills, IL 60061

RE: The tariff classification and status under the North American free Trade Agreement (NAFTA), of a man's knit jacket and a man's knit pullover from Mexico; Article 509.

Dear Ms. Michael:

In your letter, which was received on July 28, 1995, you requested a ruling on the status of a knit jacket and a knit pullover from Mexico under the North American Free Trade Agreement. Your garments will be returned.

Item FJ9543 is a man's jacket constructed from 100 percent polyester, finely knit fabric which is napped on both the inside and outside surfaces. The jacket has a full front, zippered opening; long sleeves with self fabric cuffs; a self fabric hood with a drawstring closure; two slash pockets at the mid-chest with zippered closures; an inside tunnel drawstring at the waist; two side seam pockets below the waist; and a drawstring bottom.

Item FJ1543 is a man's pullover constructed from 100 percent polyester, finely knit fabric which is napped on both the inside and outside surfaces. The garment has long sleeves with elasticized cuffs; a self fabric stand up collar; a partial front opening with three snap closures; two side seam pockets below the waist; and an elasticized bottom. The placket is constructed from 100 percent nylon woven fabric and the neckband is finished with 100 percent nylon woven capping.

You state in your correspondence that you purchase your raw materials from manufacturers in the United States, that the yarn and fabric are made in the United States, and that all the necessary fabric and findings are sent to Mexico where the fabric is cut and sewn into garments according to your company specifications.

The applicable tariff provision for Item FJ9543 will be 6101.30.2010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men's or boys' overcoats, carcoats, capes, cloaks, anoraks, (including ski-jackets), wind-breakers and similar articles, knitted and crocheted, other than those of heading 6103: of man made fibers: other: other: men's. The general rate of duty will be 29.8 percent ad valorem.

The applicable tariff provision for Item FJ1543 will be 6110.30.3050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted and crocheted, of man made fibers: other: other: other: other: other: men's or boys'. The general rate of duty will be 34 percent ad valorem.

Items FJ9543 and FJ1543, being wholly obtained or produced entirely in the territories of Mexico and the United States, will meet the requirements of HTSUSA general Note 12(b) (i), and will 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

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