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January 29, 1999

CLA-2-61:RR:NC:TA:N3:356 D86370

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3050

Mr. Jim Konyak
Kayak International Soft-Wear Ltd.
46 Main Street
Netcong, NJ 07857

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of knit garments from Canada; Article 509.

Dear Mr. Konyak:

In your letter dated December 31, 1998, you requested a ruling on the status of mens’ knit garments from Canada under the NAFTA. As requested, your sample will be returned.

Style S.S. Duffeker 123-350 is a men’s pullover garment constructed from 100 percent polyester, finely knit fabric which measures more than 9 stitches per two centimeters counted in the horizontal direction. Style S.S. Duffeker 123-350 features a crossover V-neckline; pieced construction on the shoulders; a half-moon at the rear neckline; short sleeves; and a hemmed bottom with side slits and a tail. There is an embroidered logo on the left chest and a screen printed logo on the right sleeve.

You state that you are also importing the same garment with long sleeves as Style L.S. Duffeker 123-351.

The applicable tariff provision for Styles S.S. Duffeker 123-350 and L.S. Duffeker 123-351 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 or crocheted: of man-made fibers: other: other: other: other: men’s or boys’. The general rate of duty will be 33.1 percent ad valorem. Styles S.S. Duffeker 123-350 and L.S. Duffeker 123-351 fall within textile category designation 638. Based upon international textile trade agreements products of Canada are subject to quota restraints.

Since quota and visa restrictions are the results of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

You also state in your correspondence that the fabric for both garments will be knit, dyed and finished in Taiwan and sent to Canada, where it will be cut to shape, sewn and assembled into garments.

The merchandise does not qualify for preferential treatment under the NAFTA because the fabric used in the construction of the goods is made outside of the NAFTA territories and does not undergo the change in tariff classification required by General Note 12(t)/61.35, HTSUSA.

However, these garments qualify for a preferential duty rate under the Tariff Preference Levels (TPL) defined in the HTSUSA, Section XI, Additional U.S. Note 3 (a). Since the garments are cut and sewn in Canada, they qualify for the reduced rate up to the quantity specified in Additional U.S. Note 3(f) provided the merchandise is accompanied by a Certificate of Eligibility. Garments that qualify for preferential duty rates under the TPL may still be subject to quota requirements. Under the Tariff Preference Levels, the duty rate for Styles S.S. Duffeker 123-350 and L.S. Duffeker 123-351 is free.

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 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 this ruling, contact National Import Specialist Mary Ryan at 212-637-7081.

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, Office of Regulations and Rulings, U.S. Customs Service, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20229.

Sincerely,

Robert B. Swierupski
Director,

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