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NY G82281




October 5, 2000

CLA-2-62:RR:NC:3:353 G82281

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.93.3511

Mr. John M. Colomaio
Trans-Border Customs Services, Inc.
625 Delaware Avenue, Suite 210
Buffalo, NY 14202

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

Dear Mr. Colomaio:

In your letter dated September 13, 2000, on behalf of Apollo Brand Sportswear, you requested a ruling on the status of outerwear jackets from Canada under the NAFTA. All samples are being returned to you.

FACTS:

The submitted samples are men’s style #’s 4335 lined windbreaker, 3446 long sleeve jacket and 1550 Navy Bomber jacket. You state that Style # 3446 jacket will also be made in a sleeveless version, but provided no sample. You state Style # 4335 lined windbreaker can be worn without the sleeveless zip-in liner, which was not inside the sample of the windbreaker. It is unclear whether the zip-in liner is the Style # 3446 sleeveless version or is a separate, distinct item.

The Style # 3446 long sleeve jacket is hip-length. The men’s jacket is constructed of a shell composed of a woven 100% nylon quilted fabric. The garment is lined, and features snap closure long sleeves without cuffs, a ribbed knit stand-up collar and two front pockets.

The Style # 1550 Navy Bomber Jacket is a men’s bomber-style jacket with a shell fabric that you state is made from a woven 100% nylon fabric coated with polyurethane. Examination reveals that the polyurethane coating is not visible to the naked eye. The jacket is hip-length and has a full-front opening with a zipper closure, slant pockets at the waist, collar, snap-closure cuffs and ribbed knit waistband. In addition, to enhance nighttime visibility, it features a narrow reflective strip at chest level that is sewn around the nylon shell fabric on both the front and back panels.

The manufacturing operations are as follows:

Style # 3446 long sleeve jacket:

Outer shell - Woven 100% nylon fabric. Yarn and fabric originate in Indonesia.
Insulation - 100% polyester fiber of Canadian origin. Knit trim - Knit 100% polyester fabric. Yarn is of Canadian origin; knit in Canada.

Cut, sewn and assembled in Canada.

Style # 1550 Navy Bomber Jacket :

Outer shell - Woven 100% nylon fabric coated with polyurethane. Yarn and fabric originate in Korea. Body lining - Woven 100% nylon fabric. Yarn and fabric originate in Indonesia. Insulation - 100% polyester fiber of Canadian origin. Knit trim - Knit 100% polyester fabric. Yarn is of Canadian origin; knit in Canada.

Cut, sewn and assembled in Canada.

CLASSIFICATION:

The applicable tariff provision for the Style #s 3446 long sleeve and 1550 Navy Bomber jackets will be 6201.93.3511, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other, Men's.” The general rate of duty will be 28.4% ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the Style #s 4335 lined windbreaker and 3446 sleeveless version. Your request for a classification ruling should include a sample of both items and state if style # 4336 sleeveless version is the sleeveless zip-in liner for Style 4335 lined windbreaker. If not, supply a sample of style #4335 with the zip-in lining. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

NAFTA:

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 nonoriginating 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 long sleeve and bomber jackets are classified in subheading 6201.93, HTSUS, GN 12(t)/61.3 applies, which states:

3. A change to subheadings 6201.91 through 6201.93 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:

(A) the good is both cut and sewn or otherwise assembled in the territory of one or more of the NAFTA parties, and

(B) the visible lining fabric listed in chapter rule 1 for chapter 62 satisfies the tariff change requirements provided therein.

Regarding Style #s 3446 long sleeve and 1550 Navy Bomber jackets, when the fabric for the outer shell leaves Korea or Indonesia, it is classifiable as goods made from woven synthetic fabrics of Chapter 54 or headings 5508 through 5516. As fabrics of Chapter 54 and headings 5508 through 5516 are excepted by subdivision (t) for subheading 6201.93, HTSUS, the non-originating material from Korea or Indonesia does not undergo the requisite change in tariff classification. Accordingly, the merchandise is not eligible for the NAFTA preference.

The Style #s 3446 long sleeve and 1550 Navy Bomber jackets, however, may be subject to a reduced rate of duty based upon the Tariff Preference Levels (TPL) established in Section XI, Additional US Note 3(c) up to the annual quantities specified in subdivision (g)(ii) of note 3. Upon completion of the required documentation and up to the specified annual quantities, both styles may be eligible for the preferential rate of Free.

Pursuant to Part 181 of the Customs Regulations (19 C.F.R. 181), a request for a ruling on the status of a product under NAFTA must provide sufficient detail to permit proper application of the relevant NAFTA provisions. In this case, we will require additional information in order to issue a ruling on the Style # 3446 sleeveless version.

Please provide information regarding the yarn and fabric origin of the outer shell and visible lining fabrics for Style # 3446 sleeveless version.

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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