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NY K85296




May 18, 2004

CLA-2-61:RR:NC:WA:361 NY K84693

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.53.2010; 6114.30.3070

Mr. Rodney Ralston, Customs Consultant
UPS Supply Chain Solutions
One Trans-Border Drive
Champlain, NY 12919

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

Dear Mr. Ralston:

In your letter dated April 19, 2004, you requested a ruling on the status of two women’s garments from Canada under the NAFTA.

Style 3603085 is a woman’s garment that you have described as a wrap skirt. The garment is constructed from two different fabrics. The waistband fabric is made from 86 percent nylon and 14 percent spandex knit fabric. The body of the skirt is made from 92 percent polyester and eight-percent spandex knit fabric. The garment extends from waist to the upper thigh. When tied around the waist, there is a gap in coverage from the waist to the bottom. Since the garment lacks the coverage required of a skirt, it will be classified as an “other” garment.

As noted above, the garment is constructed from two different fabrics. The waistband fabric is made in Canada, exported to the United States, where it is printed, then returned to Canada. The fabric of the body of the garment is made in South Korea. The fabric is cut into components, then sewn into the completed garment in Canada.

Style 3604085 is a woman’s garment that you have described as a wrap skirt. The garment is constructed from 92 percent polyester and eight-percent spandex knit fabric. The garment extends from the waist to mid thigh. When tied around the waist, the two sides overlap, providing sufficient coverage to the wearer. The fabric is made in South Korea, cut into components and sewn into the completed garment in Canada.

The applicable tariff provision for style 3604085 will be 6104.53.2010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’sskirtsknitted or crocheted: Of synthetic fibers. The general rate of duty will be 16 percent ad valorem.

The applicable tariff provision for style 3603085 will be 6114.30.3070, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Other garments, knitted or crocheted: of man-made fibers: Other: women’s or girls’. The general rate of duty will be 14.9 percent ad valorem.

Style 3604085 falls within textile category designation 642; style 3603085 falls within textile category designation 659. Based upon international textile trade agreements products of Canada are neither subject to quota nor to 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 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.

General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that

For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as "goods originating in the territory of a NAFTA party" only if--

(i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or

(ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that-- (A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein, or

(B) the goods otherwise satisfy the applicable requirements of subdivisions (r), (s) and (t) where no change in tariff classification is required, and the goods satisfy all other requirements of this note; or

(iii) they are goods produced entirely in the territory of Canada, Mexico and/or the United States exclusively from originating materials; or

(iv) they are produced entirely in the territory of Canada, Mexico and/or the United States but one or more of the nonoriginating materials falling under provisions for "parts" and used in the production of such goods does not undergo a change in tariff classification because--

(A) the goods were imported into the territory of Canada, Mexico and/or the United States in unassembled or disassembled form but were classified as assembled goods pursuant to general rule of interpretation 2(a), or

(B) the tariff headings for such goods provide for and specifically describe both the goods themselves and their parts and is not further divided into subheadings, or the subheadings for such goods provide for and specifically describe both the goods themselves and their parts,
provided that such goods do not fall under chapters 61 through 63, inclusive, of the tariff schedule, and provided further that the regional value content of such goods, determined in accordance with subdivision (c) of this note, is not less than 60 percent where the transaction value method is used, or is not less than 50 percent where the net cost method is used, and such goods satisfy all other applicable provisions of this note.

The merchandise does not qualify for preferential treatment under the NAFTA because none of the above requirements are met.

In addition, the submitted garments 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(b), up to the annual quantities specified in subdivision (g)(i) of Note 3. Upon completion of the required documentation and up to the specified annual quantities, the garments may be eligible for the preferential “Free” rate of duty.

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 Angela De Gaetano at 646-733-3052.

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 and Border Protection, 1300 Pennsylvania Ave. N.W., (Mint Annex), Washington, D.C. 20229.

Sincerely,

Robert B. Swierupski
Director,

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