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NY J88289




September 22, 2003

CLA-2-62:RR:NC:3:353 J88289

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050, 6217.10.9530

Mr. Harvey B. Fox
Adduci, Mastriani & Schaumberg, LLP
1200 Seventeenth Street NW
Washington, DC 20036

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

Dear Mr. Fox:

In your letter dated August 25, 2003, on behalf of CTM, LLC, you requested a ruling on the status of bright orange safety vests from Mexico under the NAFTA.

You state that polyester fabric coated with a polymer will be imported into Mexico where it will be cut and sewn into safety vests. The polyester fabric is of two types, one an open knit mesh fabric and the other a woven fabric. Reflective tape produced in the United States will be imported into Mexico in rolls, where it will be cut to length and attached on to the vests. Zippers are US made.

You state that the first safety vest is constructed of lightweight knit open fabric that is coated with plastic. The vest has a full front opening, is sleeveless, open at the sides, and is overlaid with two reflective strips. All of the edges are finished with black capping fabric, there is a piece of elastic at the sides, and a hook and loop full front closure (no country of origin furnished for these materials).

Although you state the first safety vest is constructed of lightweight knit open fabric that is coated with plastic, examination by this office reveals otherwise. The vest is constructed of filaments placed at right angles to each other and then completely coated with plastic. The material in the piece would be classified under subheading 3921.90.1950.

You state that the second safety vest is constructed of woven fabric that is coated with plastic. The vest has a full front zipper opening, is sleeveless, has two patch pockets, and is overlaid with reflective strips.

Although you state that the second safety vest is constructed of woven fabric that is coated with plastic, examination by this office reveals otherwise. The coating, if any, is not visible to the naked eye and the fabric in the piece would be classified in Chapter 54 or headings 5512 through 5516.

The applicable tariff provision for the first safety vest will be 3926.20.9050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Other articles of plasticsArticles of apparel and clothing accessories: other: other. ” The general rate of duty will be 5% ad valorem.

The applicable tariff provision for the second safety vest will be 6217.10.9530, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Other made up clothing accessoriesAccessories: Other: Other, Of man-made fibers: Other.” The general rate of duty will be 14.7%. The textile category designation is 659.

Products of Mexico are not subject to quota or the requirement of a visa.

Regarding the first safety vest, each of the non-originating materials used to make the Style 946 Belt has satisfied the changes in tariff classification required under the HTSUSA General Note 12(t)/39.10. The belt will also be subject to a Regional Value Content (RVC) requirement of 60% under the Transaction Value Method or 50% under the Net Cost Method as required under the rule applicable to the belt. Assuming the goods are eligible for preferential treatment under the NAFTA, the merchandise will be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

Regarding the second safety vest, one or more of the non-originating materials used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/62.38, HTSUSA.

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 646-733-3053.

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, Bureau of Customs and Border Protection, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20229.

Sincerely,

Robert B. Swierupski
Director,

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