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June 17, 1999

CLA-2-62:RR:NC:3:353 E82611

CATEGORY: CLASSIFICATION

TARIFF NO.: 6217.10.9530, 6214.30.0000

Mr./Ms. Dody Trombley
The Omnitrans Group
407 McGill Street
Montreal, P.Q.
H2Y2G3

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a fake fur collar and scarf from Canada; Article 509

Dear Mr./Ms. Trombley:

In your letter dated May 25, 1999, on behalf of Theresa Findlay Private Label Accessories, Inc., you requested a ruling on the status of a fake fur collar and scarf from Canada under the NAFTA. A sample of the fake fur collar was provided with the ruling request.

Both the fake fur collar and fake fur scarf are reversible and made from woven 100% acrylic fake fur fabric on one side and woven 100% polyester satin fabric on the other side. The fake fur collar is a detachable item with metal pins at each end of the collar which attach to the lapels of a jacket. The fake fur scarf has a loop affixed to one end so that when the scarf is placed around the neck it can be held in place. This office assumes that the scarf has at least one side which exceeds 60 centimeters in length.

For both items woven 100% acrylic fake fur fabric is formed in France and woven 100% polyester satin fabric is formed in Korea. The fabrics are shipped to Canada where the remainder of the processing occurs.

The fake fur collar is made by cutting the fabrics into shapes from a pattern. Four pieces of fabric are sewn together and the pin (origin unknown) is attached at the end of each collar. The fake fur scarf is made by cutting the fabrics to size. Four pieces of fabric are sewn together and a satin loop is sewn onto one end of the scarf.

Chapter 43, Note5 reads:

. Throughout the tariff schedule the expression "artificial fur" means any imitation of furskin consisting of wool, hair or other fibers gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 5801 or 6001).

The artificial fur for the instant merchandise is obtained by weaving and is therefore excluded from classification under Chapter 43.

The applicable tariff provision for the fake fur collar will be 6217.10.9530, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: OtherÂOf man-made fibers.” The general rate of duty will be 15% ad valorem.

The applicable tariff provision for the fake fur scarf will be 6214.30.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Shawls, scarves, mufflers, mantillas, veils and the like: Of synthetic fibers.” The general rate of duty will be 5.5% ad valorem.

Regarding the North American Free Trade Agreement (NAFTA), General Note (GN) 12(a)(i) states:
a) Goods originating in the territory of a party to the North American Free Trade Agreement (NAFTA) are subject to duty as provided herein. For the purposes of this note??

(i) Goods that originate in the territory of a NAFTA party under the terms of subdivision (b) of this note and that qualify to be marked as goods of Canada under the terms of the marking rules set forth in regulations issued by the Secretary of the Treasury (without regard to whether the goods are marked), when such goods are imported into the customs territory of the United States and are entered under a subheading for which a rate of duty appears in the "Special" subcolumn followed by the symbol "CA" in parentheses, are eligible for such duty rate, in accordance with section 201 of the North American Free Trade Agreement Implementation Act.

GN 12(b)(ii)(A) states in part:

(b) For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as "goods originating in the territory of a NAFTA party" only if??

(ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that??

(A) except as provided in subdivision (f) of this note, each of the non?originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein...

Accordingly the subject merchandise qualifies for NAFTA treatment only if the provisions of General Note 12(b)(ii)(A) are met, that is, if the merchandise is transformed in the territory of Canada so the non-originating materials undergo a change in tariff classification as described in subdivision (t).

As the fake fur scarf and fake fur collar are classified in headings 6214 and 6217, HTSUS, GN 12(t)/62.38 applies, which states:

A change to headings 6213 through 6217 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54, or headings 5508 through 5516, 5801 through 5802 or 6001 through 6002, provided that the good is both cut and sewn or otherwise assembled in the territory of one or more of the NAFTA parties. The merchandise does not qualify for preferential treatment under the NAFTA because the polyester fabric is classified under heading 5407 and the acrylic fabric is classified under heading 5801, both are excepted from tariff shift consideration. Therefore, one or more of the non-originating materials used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/62.38, HTSUSA.

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

A copy of the ruling 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 the ruling, contact National Import Specialist Kenneth Reidlinger at 212-637-7084.

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, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20229.

Sincerely,

Robert B. Swierupski
Director,

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