The tariff classification and status under the North American Free Trade Agreement (NAFTA) of a woman's jacket and unisex pullover from Canada; Article 509

NY 812654 August 16, 1995 CLA-2-62:S:N:N5:360 812654 CATEGORY: Classification TARIFF NO.: 6211.41.0030; 6211.41.0055 Mr. Jan de Graaf de Weever's Wovens RR 1 Aylesford, N.S. BOP 1CO Re: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of a woman's jacket and unisex pullover from Canada; Article 509 Dear Mr. de Graaf: In your letter dated July 12, 1995, you requested a classification ruling. The samples submitted with your request will be returned to you under separate cover. Style PULLOVER, is a unisex upper body garment constructed from 100 percent wool woven fabric. The garment features long sleeves with elasticized cuffs, a shawl collar and an elasticized waist. Style CARDIGAN JACKET, is a jacket constructed from 100 percent wool woven fabric. The unlined jacket features long sleeves with elasticized cuffs, a round neckline, a full front opening secured by five buttons and two patch pockets. The garment extends to mid-thigh. The applicable subheading for the pullover will be 6211.41.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women's or girls': of wool or fine animal hair: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The general rate of duty will be 16.5 percent ad valorem. The applicable subheading for the jacket will be 6211.41.0055, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women's or girls': of wool or fine animal hair: jackets and jacket-type garments excluded from headings 6202. The general rate of duty will be 16.5 percent ad valorem. You state that the garments will be made in Canada from yarn and lining fabric that will originate in Canada. Under these circumstances the completed garments will qualify for preferential treatment under the NAFTA because the materials used in the production of the goods undergo the change in tariff classification required by General Headnote 12 (t)/62.35 HTSUSA. Therefore, the pullover and the jacket will be entitled to a 5.1 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations and agreements. This ruling is being issued under the provisions of Section 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. This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. Sincerely, Jean F. Maguire Area Director New York Seaport