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NY I88152




November 26, 2002

CLA-2-62:RR:NC:TA:357 I88152

CATEGORY: CLASSIFICATION

TARIFF NO.: 6201.91.2011

Ms. Florence Lai
Ash City
2111 McCowan Road
Scarborough
Ontario, Canada M1S 3Y6

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

Dear Ms. Lai:

In your letter dated November 1, 2002, you requested a ruling on the classification of a men’s wool and leather varsity jacket from China or Canada and its status under the NAFTA when made in Canada. A sample was submitted and is being returned as you requested.

Style AC-195 is a men’s jacket with a body composed of a woven 75% recycled wool/25% nylon fabric. The sleeves, collar trim and pocket welting are composed of cowhide. The lining is described as a 100% polyester diamond quilted woven fabric. The jacket has a full front opening with a zipper closure covered by a three-snap storm flap, a rib knit waistband and slant pockets at the waist.

You described three scenarios for the production of this garment. In scenario ‘A’ the jacket will be made in China. In scenario ‘B’ all of the leather material will be imported from Brazil into Canada, and all of the textile materials will be of Canadian origin. In scenario ‘C’ the leather will be imported from Brazil, the wool blend fabric will be imported from Taiwan and the polyester for the lining will be of Canadian origin. In scenarios ‘B’ and ‘C’ the jacket will be made in Canada.

The applicable tariff provision for the jacket will be 6201.91.2011, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), of wool or fine animal hair. The general rate of duty will be 50.3 cents per kg. plus 20 percent ad valorem.

This jacket falls within textile category designation 434. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

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.

Under scenario ‘B’ each of the non-originating materials used to make the jacket has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/62.3(A) and (B). In addition, under General Note 12(t) Chapter 62 Rule 3, the rule applicable to the good shall only apply to the component that determines the tariff classification of the good, which, in this case is the wool blend fabric. The jacket will be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

Under scenario ‘C’ the jacket will not qualify for NAFTA treatment because one or more of the non-originating materials used in the production of the jacket will not undergo the change in tariff classification required by General Note 12(t)/62.3, HTSUSA, which excludes from NAFTA eligibility goods made from materials of headings 5106 through 5113, HTS. .
However, under scenario ‘C’ the jacket may be subject to a reduced rate of duty based upon the Tariff Preference Levels (TPL) established in Section XI, Additional U.S. Note 3(A), up to the annual quantities specified in subdivision (f)(ii) of Note 3. Upon completion of the required documentation and up to the specified annual quantities, this jacket may be eligible for the preferential rate of “Free”.

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

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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 William Raftery at 646-733-3047.

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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