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NY L81102




December 29, 2004

CLA-2-62:RR:NC:3:353 L81102

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.43.0091, 6205.30.2070, 6204.63.3510

Mr. Glenn M. Carbery
Trans American Customs Brokerage
2775 Broadway
Buffalo, NY 14227

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of staff uniforms from Canada; Article 509

Dear Mr. Carbery:

In your letter dated November 29, 2004, on behalf of York Uniforms Ltd., you requested a ruling on the status of staff uniforms from Canada under the NAFTA.

The submitted samples consist of items numbers 980728 Bib Apron, M07828 Men’s Shirt and W19728 Women’s Pants. Item 980728 Bib Apron is constructed of woven 73% polyester, 27% cotton fabric. It covers the upper torso and features fabric neck and waist ties. Item M07828 Men’s Shirt is constructed of woven 65% polyester, 35% cotton fabric. The short sleeve shirt features a collar and partial five-button left over right front closure. Item W19728 Women’s Pants is constructed of woven 73% polyester, 27% cotton fabric. The pants feature seven belt loops, a partially elasticized waist, right over left button closure at the waist, full front zipper and front pleats.

For all three garments the yarns are spun and the fabric is woven and dyed in China. The fabric is shipped to Canada where it is cut to shape, sewn together and finished.

The applicable tariff provision for the Item 980728 Bib Apron will be 6211.43.0091, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for track suits, ski-suits and swimwear; other garments; women’s or girls’: of man-made fibers, other. The general rate of duty will be 16% ad valorem.

The applicable tariff provision for the Item M07828 Men’s Shirt will be 6205.30.2070, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men’s or boys’ shirts, of man-made fibers, other, other, other, other, men’s. The general rate of duty will be 29.1 cents per kilogram plus 25.9% ad valorem.

The applicable tariff provision for the Item W19728 Women’s Pants will be 6204.63.3510, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s or girls’dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other: other: other, trousers and breeches: women’s. The general rate of duty will be 28.6% ad valorem.

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, items numbers 980728 Bib Apron, M07828 Men’s Shirt and W19728 Women’s Pants 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 (i) of Note 3 (f). Upon completion of the required documentation and up to the specified annual quantities, items numbers 980728 Bib Apron, M07828 Men’s Shirt and W19728 Women’s Pants 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).

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, 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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