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NY F80844




February 3, 2000

CLA-2-61:RR:NC:TA:N3:356 F80844

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.30.2010

Ms. Pamela J. W. Osterland
USF Worldwide, Inc.
1100 Arlington Heights Road, Suite 600
Itasca, IL 60143

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

Dear Ms. Osterland:

In your letter dated December 29, 1999, on behalf of The North Face, Inc., you requested a ruling on the status of a men’s knit jacket from Mexico under the NAFTA.

Style “Polar Sun Jacket” is a men's jacket constructed from 100 percent polyester, finely knit fabric and 100 nylon woven fabric. The knit fabric is napped on the inside and outside surfaces. The garment features a full front opening with a zippered closure; an inner storm flap; a convertible collar; long sleeves with covered elastic cuffs; two zippered pockets below the waist; two inside patch pockets below the waist; one inside zippered pocket located on the left patch pocket; two zippered openings to provide access to the inside pockets; embroidered logos on the collar and the lower front panel; and a straight bottom with a drawcord. The nylon woven fabric is located on the under-collar, the elbows, the cuffs, the bottom band, the shoulders, the armhole area, and the side panels.

The multiple country declaration submitted with your correspondence states that polyester fibers from Korea are spun into yarn in Korea and the yarn is sent to the United States where it is knit into fabric. The fabric is then sent to Mexico where it is cut, sewn, and assembled into jackets. The declaration also states that the 100 percent nylon woven fabric is entirely of United States origin. Over 60 percent of the visible surface area is knit. Consequently, the essential character of the garment is imparted by the knit portions. The applicable subheading for Style “Polar Sun Jacket” will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets) windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: of man-made fibers: other: other men’s. The general rate of duty will be 28.9 percent ad valorem.

Style “Polar Sun Jacket” falls within textile category designation 634. Based upon international textile trade agreements, products of Mexico are not presently subject to quota restraints.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

The merchandise does not qualify for preferential treatment under the NAFTA because one or more of the non-originating materials, specifically the polyester yarns used in the production of the goods, will not undergo the change in tariff classification required by General Note 12(t)/61.1, HTSUSA.

The jacket may, however, qualify for a preferential duty rate under the Tariff Preference Levels (TPL) defined in the HTSUSA, section XI, additional U.S. note 3 (b). Since the garments are cut and sewn in Mexico, they would qualify for the reduced rate up to the quantity specified in note 3(g), provided the imported merchandise is accompanied by a Certificate of Eligibility. Under the TPL, the special rate of duty for Style “Polar Sun Jacket” from Mexico 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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