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

NY D85805 March 5, 1999 CLA-2-61:RR:NC:TA:359 D85805 CATEGORY: Classification TARIFF NO.: 6102.30.2010 Ms. Linda M. Hinchey Border Brokerage Co., Inc. P.O. Box 3549 Blaine, WA 98231 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a unisex knitted jacket from Canada; Article 509 Dear Ms. Hinchey: In your letter dated December 2, 1998, on behalf of Sugoi Ltd., Vancouver, Canada, you requested a ruling on the status of a unisex knitted jacket, which you term a bicycle jacket, from Canada under the NAFTA. You submitted a sample of the jacket which is being retained by our office. Style 653 is a unisex knitted jacket which consists of 100% polyester fibers on its outer fabric, which is brushed on each side. The jacket has a full-front, zippered opening and a stand-up collar. It also has long sleeves with elastic cuffs, a drawstring through the tunnel fabric at the bottom and two side-entry pockets below the waist. Each pocket is fastened by a zipper closure and is constructed from two different fabrics. One is a 100% polyester brushed knit, while the other is a 100% polyester knitted mesh. In your submission you also inquired about the classification and country of origin determination for a unisex bicycle short. We have responded to this request in a separate letter, NY D85098, which was issued on January 29, 1999. You have described the production process, thusly: (a) fibers and yarns for the fabric of the jacket are produced in the United States; since you do not state the source of the raw materials used to produce the fibers, we are assuming that they are from a non-NAFTA country; (b) the fabric of the jacket is knit in Canada; (c) fibers and yarns for the brushed fabric of the pocket are produced in the United States; (d) the brushed fabric of the pocket is knit in Canada; (e) the yarn for the mesh pocket is produced in Korea; (f) the mesh fabric for the pocket is knit in Canada; (g) all of the fabric pieces are cut and sewn together into the completed jacket by Sugoi in Canada. The applicable tariff provision for the jacket will be 6102.30.2010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s...windbreakers and similar articles, knitted or crocheted, other than those of heading 6104, of man-made fibers, other, other, women’s. The general rate of duty will be 29.1% ad valorem. The special rate under the NAFTA will be Free. Each of the non-originating materials used to make the jacket has satisfied the changes in tariff classification required under HTSUSA General Note 12(t) 61.3. You also ask whether the mesh fabric of the two pockets should be considered for purposes of the ruling on NAFTA eligibility in view of the fact that this fabric is constructed from yarn produced in Korea. We note that, despite the origin of its yarn, the mesh fabric lining of the two pockets are presumed to weigh less than 7 percent of the total weight of the jacket (De minimus rule - General Note 12 (f)(vi), HTS). Therefore, they are not considered in the question of NAFTA eligibility. 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 Mike Crowley at 212-637-7077. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division