United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I86328 - NY I86368 > NY I86332

Previous Ruling Next Ruling
NY I86332




October 25, 2002

CLA-2-61:RR:NC:TA:356 I86332

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2065

Ms. Karanda Ho
L&K Knitters (Canada) Inc.
245 West Beaver Creek Road, Unit 1
Richmond Hill,
Ontario, Canada L4B 1L1

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a men’s knit garment from Canada and China; Article 509

Dear Ms. Ho:

In your letter dated September 24, 2002, you requested a ruling on the status of a men’s knit garment from Canada and China under the NAFTA.

Style D2354384 is a men’s pullover garment constructed from 100 percent cotton, jersey knit fabric that measures 12 stitches per two centimeters counted in the horizontal direction. Style D2354384 has a rib knit spread collar; a partial front opening with a three button placket; short sleeves with self-finished cuffs; and a self-finished bottom. The front and back panels and the sleeves are knit to shape with tubular knit self-start bottoms, self-finished sides, and full fashion shaping at the armholes.

You state that the cotton yarn used in the garments will be supplied by Hong Kong / China mills. The yarn is sent to Canada where the front and back panels and the sleeve panels are knit to shape. The panels are then sent to China where they are assembled into finished garments by looping or linking. The finished garments are washed, ironed, packed and inspected before shipment to the United States.

The applicable tariff provision for Style D2354384 will be 6110.20.2065, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men’s or boys’. The general rate of duty is 17.3 percent ad valorem.

Style D2354384 falls within textile category designation 338. Based upon international textile trade agreements, products of Canada are not subject to visa requirements or 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.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.

As all of the major parts of the garment are knit to shape in Canada, the country of origin of Style D2354384 is Canada, the country in which the panels are knit to shape.

The merchandise does not qualify for preferential treatment under the NAFTA because the knit to shape panels are assembled outside the NAFTA territories and do not fulfill the requirements of General Note 12 (t)/ 61.35, HTSUSA.

In addition, these garments do not qualify for a reduced rate of duty under the Tariff Preference Levels as defined in Section XI, Additional U.S. Note 3 (a).

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 Mary Ryan at 646-733-3271.

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,

Previous Ruling Next Ruling

See also: