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NY 814602




September 18, 1995

CLA-2-65:S:N:N5:353 814602

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.1540

Ms. Katla Coodin
Kozyhoods
8 Primrose Crescent
Winnipeg, Manitoba R2V 2K9

RE: The tariff classification of hood/scarf from Canada.

Dear Ms. Coodin:

In your letter dated August 17, 1994, received in our office on September 7, 1995, based upon the information supplied, you are requesting the tariff classification and status under the North American Free Trade Agreement (NAFTA). A sample was submitted for examination with your request.

The submitted sample, called a "Kozyhood" is essentially a reversible hood that tapers out from the neck to provide coverage to the shoulder area of the wearer. The stated components of the hood are 49% polyester/51% cotton interlock knit with a polyester fiberfill lining. The interlock knit and poly interlining are manufactured in Canada. The sewing thread is produced by a U.S. Company. All the cutting and sewing of the article is accomplished in Winnipeg.

The applicable subheading for the "Kozyhood" hood/scarf will be 6505.90.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; ... Other: of cotton, flax or both: Knitted....Of Cotton: Other: Other". The general rate of duty will be 8.4 percent ad valorem.

The "Kozyhood" hood/scarf, being wholly obtained or produced entirely in the territory of one of the NAFTA countries, will meet the requirements of HTSUSA General Note 12(b) (i), and will therefore be entitled to a 2.5 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Section 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.

Sincerely,

Roger J. Silvestri
Director

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