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NY J87904




May 25, 2004
CLA-2-61:RR:NC:TA:N3:356 J87904

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.30.2010; 6102.30.2010

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

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

Dear Mr. Marlow:

In your letter dated August 25, 2003, on behalf of Tamoda Apparel Inc., you requested a ruling on the status of two knit jackets from Canada under the NAFTA. Your reply was delayed due to laboratory analysis. As requested, your samples will be returned.

Style AM2101 is a men’s jacket constructed from two different tri-laminate fabrics, designated as Fabrics (a) and (b). Fabric (a) consists of an outer layer of 80 percent wool, 20 percent nylon jersey knit fabric, a middle layer of a polyurethane film, and an inner layer of 100 percent polyester, knit pile fabric. Fabric (b) consists of an outer layer of 88 percent nylon, 12 percent elastane warp knit fabric, a middle layer of a polyurethane film, and an inner layer of 100 percent polyester, knit pile fabric. The major portion of the garment is constructed from Fabric (a). The raglan shoulders, a portion of the mid-sleeves, and the side inserts are constructed from Fabric (b). The cuffs are constructed from 64 percent polyester, 24 percent nylon, 12 percent spandex finely knit, napped fabric.

Style AM2101 features a full front opening with a zippered closure; zippered slash pockets below the waist, long, raglan sleeves with rib knit cuffs; an embroidered logo on the left chest; and a straight bottom with a drawcord and cord locks.

Style AW4101 is a women’s jacket constructed from two different tri-laminate fabrics, designated as Fabrics (a) and (b). Fabric (a) consists of an outer layer of 80 percent wool, 20 percent nylon jersey knit fabric, a middle layer of a polyurethane film, and an inner layer of 100 percent polyester, knit pile fabric. Fabric (b) consists of an outer layer of 88 percent nylon, 12 percent elastane warp knit fabric, a middle layer of a polyurethane film, and an inner layer of 100 percent polyester, knit pile fabric. The major portion of the garment is constructed from Fabric (a). The hood, the raglan shoulders, a portion of the mid-sleeves, and the side inserts are constructed from Fabric (b). The cuffs are constructed from 64 percent polyester, 24 percent nylon, 12 percent spandex finely knit, napped fabric.

Style AW4101 features a hood with a drawcord; a full front opening with a zippered closure; zippered slash pockets below the waist, long, raglan sleeves with rib knit cuffs; an embroidered logo on the left chest; and a straight bottom with a drawcord and cord locks.

The multiple country declaration submitted with your correspondence states that the yarn and the fabrics (a and b) are made in Italy. You further state that the fabric is sent to Canada where it is cut, sewn, and assembled into jackets. The declaration also states that the 100 percent polyester fabric on the cuffs is entirely of United States origin.

Following Chapter 60, Note 1 (c), these tri-laminate fabrics are not considered fabrics of heading 5903 because the inner layer of the fabric is of knit pile construction. Consequently, the applicable subheading for Style AM2101 will be 6101.30.2010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: 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: other men’s. The general rate of duty will be 28.2 percent ad valorem.

The applicable subheading for Style AW4101 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 will be 28.2 percent ad valorem.

Style AM2101 falls within textile category designation 634. Style AW4101 falls within textile category designation 635. Based upon international textile trade agreements, products of Canada are not presently 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.

The merchandise does not qualify for preferential treatment under the NAFTA because one or more of the non-originating materials, specifically the fabrics (a and b) used in the production of the goods, will not undergo the change in tariff classification required by General Note 12(t)/61.1 and 12(t)/61.3, HTSUSA.

The jackets may, however, qualify for a preferential duty rate under the Tariff Preference Levels (TPL) defined in the HTSUSA, Section XI, Additional U.S. note 3 (b). Since the garments are cut and sewn in Canada, they would qualify for the reduced rate up to the quantity specified in note 3(f), provided the imported merchandise is accompanied by a Certificate of Eligibility. Under the TPL, the special rate of duty for Styles AW4101 and AM2101 from Canada is free.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181) as well as Part 177 of the Customs Regulations (19 C.F.R. 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 C.F.R.177.9 (b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is requested that a new ruling request be submitted in accordance with 19 C.F.R. 177.2.

A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski

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