The tariff classification and status under the North American Free Trade Agreement (NAFTA), of four samples of knitted wearing apparel from Canada; Article 509

NY D84327 December 10, 1998 CLA-2-61:RR:NC:TA:359 D84327 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6110.30.3055 Ms. Julie E. McDowell Millenitex 20 Maud Street, 5th Floor Toronto, Ontario, Canada M5V 2M5 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of four samples of knitted wearing apparel from Canada; Article 509 Dear Ms. McDowell: In your letter dated October 30, 1998, and in a follow up faxed message dated November 6, 1998, you requested a ruling on the status of four samples of knitted wearing apparel from Canada under the NAFTA. The samples which you submitted are returned as requested. You have stated that all four are unisex garments. We note that all of them have a stitch count in their knitted fabric which exceeds nine stitches per two centimeters measured in the direction in which the stitches were formed. Style number SW 0060 DNT LRG BLK is a long sleeved, crew necked pullover with a hemmed bottom and hemmed sleeves. The fiber content is 80% cotton, 20% polyester. Style number SW 7030 DTAXL BLK is a long sleeved pullover with a V-neckline. The inside of the pullover is napped. It has a hemmed bottom and hemmed sleeves. The fiber content is 100% polyester. Style SW 5010 DAS MED BLK is a long sleeved pullover with a collar and a five inch long zippered opening at the neck. The pullover also has a hemmed bottom, side slits at the bottom and rib knit cuffs at the sleeve ends. The fiber content is 50% polyester, 50% cotton. Style number SW 7060 DGR LRG BLK is a pullover with long sleeves and a V-neckline. It also has a hemmed bottom, hemmed sleeve cuffs and side slits at the bottom. It is napped on the inside and the outside. The fiber content is 65% polyester, 35% rayon. On all four styles you note that the pullovers are assembled in Canada and the knitted fabric is dyed and finished in Canada, as well. Additionally, you confirmed in a telephone conversation that the fabric for all four styles is cut in Canada. You also note the following: 1) For Style number SW 0060 DNT LRG BLK the cotton yarns originate in Pakistan, while the polyester yarns originate in Romania; 2) For Style number SW 7030 DTAXL BLK the fabric in the greige state originates in Taiwan; 3) For Style number SW 5010 DAS MED BLK both the cotton and polyester yarns originate in Pakistan; 4) For Style number SW 7060 DGR LRG BLK the fabric in greige state originates in Taiwan. The applicable Subheading for the chief weight cotton pullover, Style number SW 0060 DNT LRG BLK, will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers and similar articles, knitted or crocheted, of cotton, other, other, other, women's. The general rate of duty will be 19% ad valorem. The remaining three pullovers Style numbers SW 7030 DTAXL BLK, SW 5010 DAS MED BLK, and SW 7060 DGR LRG BLK, will be under HTS, 6110.30.3055, which provides for sweaters, pullovers and similar articles, knitted or crocheted, of man-made fibers, other, other, other, other, other, women's. The general rate of duty will be 33.3% ad valorem. We note, however, that for Style number SW 5010 DAS MED BLK, which has a fiber content of 50% polyester, 50% cotton, this office has not verified that the stated content is correct. Upon importation, if the fiber content is found by laboratory testing to be other than 50/50, the classification given in this ruling may not apply. Style number SW 0060 DNT LRG BLK falls in textile category designation 339. Style numbers SW 7030 DTAXL BLK, SW 5010 DAS MED BLK and SW 7060 DGR LRG BLK fall in category 639. Based upon international textile trade agreements products of Canada are not subject to quota and the requirement of a visa. The merchandise does not qualify for preferential treatment under NAFTA because one or more of the non-originating materials used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/ 61.35, HTS. All four pullovers may, however, qualify for a preferential duty rate under the Tariff Preference Levels defined in the HTS, 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 Certification 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 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 Mike Crowley at 212-466-5852. 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 Service, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20229. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division