The tariff classification and status under the North American Free Trade Agreement (NAFTA), of headwear attachments from Canada; Article 509

NY A82983 June 20, 1996 CLA-2-61:RR:NC:WA:353 A82983 CATEGORY: Classification TARIFF NO.: 6117.80.9010; 6117.80.9040; 6217.10.9010; 6217.10.9030 Ms. Joanne Nicol RaP Wear 140 McKee Avenue North York Ontario M2N 4C4 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of headwear attachments from Canada; Article 509 Dear Ms. Nicol: In your letter dated April 23, 1996 you requested a ruling on the status of cap attachments from Canada under the NAFTA. Samples and fabric components were requested and received June 5, 1996. The submitted samples, "The RaP", are textile articles that attach and adjusts to fit any standard baseball cap providing protection to ear and neck areas from the sun. The articles are manufactured in Canada from bandana squares that are made in China. You state that in Canada the bandana squares are cut diagonally to produce triangles of fabric ready to have the band, elastic and velcro closure attached to it. All these components, the fabric band, closure and elastic are said to be made in Canada. The RaP comes in two styles, the TryRap/RaP Banz and the Tepee. The bandana fabric is either knit or woven and made up from 100% cotton, 100% polyester or a 50/50 poly/cotton blend. The applicable tariff provisions for both style of "The RaP" are in the subheadings listed below under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). General Rate Knit 100% cotton 6117.80.9010 15.3 percent ad valorem Knit 50/50 poly/cotton 6117.80.9040 same Knit 100% polyester 6117.80.9040 same Woven 100% cotton 6217.10.9010 same Woven 50/50 poly/cotton 6217.10.9030 same Woven 100% polyester 6217.10.9030 same Each of the non-originating materials used to make The RaP has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/61.39 and 12(t)/62.38 which provides for: "A change to headings 6113 through 6117 (if knit) or to headings 6213 through 6217 (if woven) from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54, or headings 5508 through 5516, 5801 through 5802 or 6001 through 6002, provided that the good is both cut and sewn or otherwise assembled in the territory of one or more of the NAFTA parties". Both styles of The RaP will be entitled to a 3.1 percent rate of duty, if knit and a 2.6 percent rate of duty, if woven, under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. 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 Martin Weiss at 212-466-5881. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division