The tariff classification and status under the North American Free Trade Agreement (NAFTA), of two pair of women's trousers from Canada.

NY 805223 Jan 5, 1995 CLA-2-61:S:N:N5:805223 361 CATEGORY: Classification TARIFF NO.: 6104.62.2010 Ms. Holly Brown Import Specialist Nordstrom, Inc. A/P Import Office 1321 Second Avenue Seattle, WA 98101 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of two pair of women's trousers from Canada. Dear Ms. Brown: In your letter dated December 15, 1995, you requested a ruling on the classification of two pair of woman's trousers from Canada. The trousers will be returned, as you requested. Styles D603R and D603RP are trousers constructed from 90% cotton, 10% spandex knit fabric. The pull-on trousers have an elastic waistband, no pockets and a hemmed bottom. You indicated that the fabric will be manufactured in China or Hong Kong. The fabric will then be cut and sewn into a completed garment in Canada. The applicable tariff provision for styles D603R and D603RP will be 6104.62.2010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's trousers, knitted, of cotton. The general rate of duty will be 16.7 percent ad valorem. The garments do not qualify for preferential treatment under the NAFTA because materials used in the production of the goods (the fabric which is made outside of the NAFTA territory) will not undergo the change in tariff classification required by General Note 12(t)/61.24, HTSUSA. These garments may, however, qualify for a preferential duty rate under the Tariff Preference Levels defined in the HTSUSA, section XI, additional U.S. note 3(a). 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 that the imported merchandise is accompanied by a Certificate of Eligibility. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. 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, Office of Regulations and Rulings, U.S. Customs Service, 1301 Constitution Ave. N.W., Franklin Court, Washington, D.C. 20229. Sincerely, Jean F. Maguire Area Director New York Seaport