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NY J84678




September 25, 2003

CLA-2-RR:NC:TA:N3:356 J84678

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.30.2010; 6102.30.2010; 6110.30.3030; 6110.30.3035

Mr. Stephen W. Marlow
FedEx Trade Networks Transport & Brokerage, Inc. 205 West Service Road
Champlain, NY 12919

RE: Classification and status under the North American Free Trade Agreement (NAFTA) of men’s and women’s knit garments from Canada; Article 509.

Dear Mr. Marlow:

This is in reply to your letter dated July 7, 2003 and subsequent information dated August 25, 2003, on behalf of Tamoda Apparel, Inc., in which you requested the classification and status under the North American Free Trade Agreement (NAFTA), of four styles of men’s and women’s knit garments which will be produced in Canada and imported into the United States. As requested, your samples will be returned.

Style 3405 is a men’s jacket constructed from finely knit fabric that is napped on the inside surface. Style 3405 has a self-fabric stand up collar; a full front opening with a zipper closure; long sleeves with self-fabric cuffs; a zippered pocket on the left chest; zippered pockets below the waist; embroidered logos on the chest pocket and on the center back panel; and a straight bottom with a drawcord and cord locks. The body of the garment is constructed from 84 percent polyester, 16 percent spandex, finely knit fabric. The inner collar, the underarm gussets, the sleeve cuffs, and an insert on each sleeve near the cuff are constructed from 64 percent polyester, 24 percent nylon, 12 percent spandex finely knit fabric. The chest pocket is of 93 percent nylon, 7 percent spandex woven fabric. The pocket lining is 100 percent polyester mesh knit fabric.

Style 3410 is a women’s jacket constructed from finely knit fabric that is napped on the inside surface. Style 3410 has a self-fabric stand up collar; a full front opening with a zipper closure; long sleeves with self-fabric cuffs; embroidered logos on the lower left front panel and on the center back panel; a zippered pocket on the left chest; zippered pockets below the waist; and a straight bottom with a drawcord and cord locks. The body of the garment is constructed from 84 percent polyester, 16 percent spandex, finely knit fabric. The inner collar, the underarm gussets, the sleeve cuffs, and an insert on each sleeve near the cuff are constructed from 64 percent polyester, 24 percent nylon, 12 percent spandex finely knit fabric. The chest pocket is of 93 percent nylon, 7 percent spandex woven fabric. The pocket lining is 100 percent polyester mesh knit fabric.

Style 3425 is a men’s vest constructed from finely knit fabric that is napped on the inside surface. The fabric measures 30 stitches per 2 centimeters counted in the direction in which the stitches were formed. Style 3425 is sleeveless and has a self-fabric stand up collar; a full front opening with a zipper closure; a zippered pocket on the left chest; zippered pockets below the waist; embroidered logos on the chest pocket and on the center back panel; and a straight bottom with a drawcord and cord locks. The body of the garment is constructed from 84 percent polyester, 16 percent spandex, finely knit fabric. The inner collar and the underarm gussets are constructed from 64 percent polyester, 24 percent nylon, 12 percent spandex finely knit fabric. The chest pocket is of 93 percent nylon, 7 percent spandex woven fabric. The pocket lining is 100 percent polyester mesh knit fabric.

Style 3430 is a women’s vest constructed from finely knit fabric that is napped on the inside surface. The fabric measures more than 9 stitches per 2 centimeters counted in the direction in which the stitches were formed. Style 3430 is sleeveless and has a self-fabric stand up collar; a full front opening with a zipper closure; a zippered pocket on the left chest; zippered pockets below the waist; embroidered logos on the lower left front panel and on the center back panel; and a straight bottom with a drawcord and cord locks. The body of the garment is constructed from 84 percent polyester, 16 percent spandex, finely knit fabric. The inner collar and the underarm gussets are constructed from 64 percent polyester, 24 percent nylon, 12 percent spandex finely knit fabric. The chest pocket is of 93 percent nylon, 7 percent spandex woven fabric. The pocket lining is 100 percent polyester mesh knit fabric.

You state that both the 84 percent polyester, 16 percent spandex knit fabric and the 64 percent polyester, 24 percent nylon, 12 percent spandex knit fabric that comprise the body of the garment are made in the United States from yarns spun in the United States. You also state that the woven fabric used for the pocket front is made in Switzerland from yarns spun in Switzerland and that the pocket lining is of 100 percent polyester fabric that is knit in Canada. The fabrics are entirely cut and sewn into finished garments in Canada.

The applicable subheading for Style 3405 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ 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: men’s. The general rate of duty is 28.4 percent ad valorem.

The applicable subheading for Style 3410 will be 6102.30.2010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6104: of man-made fibers: other: women’s. The general rate of duty is 28.4 percent ad valorem.

The applicable subheading for Style 3425 will be 6110.30.3030, Harmonized Tariff Schedule of the United States, HTS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: vests, other than sweater vests: men’s or boys’. The general rate of duty is 32.2 percent ad valorem.

The applicable subheading for Style 3430 will be 6110.30.3035, Harmonized Tariff Schedule of the United States, HTS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: vests, other than sweater vests: women’s or girls’. The general rate of duty is 32.2 percent ad valorem.

Styles 3405 and 3410 will qualify for preferential treatment under the NAFTA because the knit fabric used in the production of the good meets the requirements of HTSUSA general Note 12(t)/61.1. Styles 3425 and 3430 will qualify for preferential treatment under the NAFTA because the knit fabric used in the production of the good meets the requirements of HTSUSA general Note 12(t)/61.35. Since the woven fabric pocket front on all four garments is not the component that determines the tariff classification of the good, the origin of the fabric in Switzerland does not affect the NAFTA status of the good. Styles 3405, 3410, 3425 and 3430 will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations and agreements. Because the garments are “originating” under the NAFTA, these garments are not subject to visa requirements or quota restraints.

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.

Sincerely,

Robert B. Swierupski
Director,

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