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

NY F82098 February 2, 2000 CLA-2-61:RR:NC:TA:359 F82098 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Mr. William N. Baldwin Norman G. Jensen, Inc. P.O. Box 3789 Blaine, Washington 98231-3789 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a woman’s knitted vest from Canada; Article 509 Dear Mr. Baldwin: In your letter dated January 11, 2000, and in an earlier letter dated November 29, 1999, submitted on behalf of True North Clothing Co., Inc., Vancouver, British Columbia, Canada you requested a ruling on the status of a woman’s knitted vest from Canada under the NAFTA. The sample, Style PF004, is a woman’s knitted sleeveless vest that consists of 100% polyester fabric that is napped on both of its sides. The vest features a full-front zippered opening, oversized armholes and two side pockets which are set into the side seams of the garment and which have zippered closures. You state that the knitted fabric of the vest is manufactured in Taiwan. This fabric is shipped to Canada where it is cut into the component panels and then sewn into the completed garment. Your sample is returned under separate cover. The applicable tariff provision for the knitted vest, Style PF004, will be 6110.30.3035, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: vests, other than sweater vests: women’s and girls’. The general rate of duty will be 32.9% ad valorem. The vest falls in textile quota category 659. However, textile wearing apparel from Canada is subject to neither quota restraints nor the requirement of a visa. The merchandise does not qualify for preferential treatment under the 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 HTSUSA. In addition, the vest may be subject to a reduced rate of duty based upon the Tariff Preference Levels (TPL) established in Section XI, Additional U.S. Note 3(a), up to the annual quantities specified in subdivision (f) (i) of note 3. Upon completion of the required documentation and up to the specified annual quantities, the vest, since it is both cut and sewn or otherwise assembled in the territory of a NAFTA party from fabric or yarn produced or obtained outside of the territory of the NAFTA parties, may be eligible for the preferential rate of Free. 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 212-637-7077. 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