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

NY G87803 March 14, 2001 CLA-2-62:RR:NC:3:353 G87803 CATEGORY: Classification TARIFF NO.: 6201.93.3511, 6201.93.2020 Mr. John M. Colomaio Trans-Border Customs Services, Inc. 625 Delaware Avenue, Suite 210 Buffalo, NY 14202 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a jacket and padded sleeveless jacket set from Canada; Article 509 Dear Mr. Colomaio: In your letter dated February 16, 2001, on behalf of Apollo Brand Sportswear, you requested a ruling on the status of a jacket and padded sleeveless jacket set from Canada under the NAFTA. The sample provided with your request will be returned to you. The submitted sample is a Style #4335 men’s windbreaker jacket and padded sleeveless jacket set. The set consists of a hip-length outer jacket and a hip-length inner padded sleeveless jacket which can be zippered together along the front edges and buttoned together at the nape of the neck so as to be worn as one garment. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment. The Style #4335 men’s windbreaker jacket is constructed of an outer shell, which is composed of a woven 75% polyester/25% cotton fabric. The jacket is lined with a woven 100% cotton fabric. The sleeve lining is woven 100% nylon fabric. The outer jacket features a full front opening secured by a zipper closure, as well as a secondary zipper for attaching the inner padded sleeveless jacket. The jacket features reflective piping, a collar, two side slash pockets at the waist, an inner pocket, rib knit waistband, snap sleeve cuffs, and a textile loop at the nape of the neck for attaching the inner padded sleeveless jacket. The Style #4335 men’s padded sleeveless jacket is constructed of an outer shell composed of a woven 100% nylon quilted fabric. The garment is lined, and features polyester fiber insulation, rib knit stand-up collar, two front pockets and a button at the nape of the neck for attaching to the outer jacket. You also request classification of Style #4336 men’s padded sleeveless jacket, which is identical to Style #4335, but sold separately. The manufacturing operations are as follows: Style #4335 men’s windbreaker jacket: Outer shell - Woven 75% polyester/25% fabric. Yarn and fabric originate in Canada. Sleeve lining - Woven 100% nylon fabric. Yarn and fabric originate in Indonesia. Body lining - Woven 100% nylon fabric. Yarn and fabric originate in China. Knit trim - Knit 100% polyester fabric. Yarn is of Canadian origin; knit in Canada. Reflective piping - U.S. origin. Style # 4335 and 4336 men’s padded sleeveless jacket: Outer shell - Woven 100% nylon fabric. Yarn and fabric originate in Indonesia. Insulation - 100% polyester fiber of Canadian origin. Knit trim - Knit 100% polyester fabric. Yarn is of Canadian origin; knit in Canada. The applicable tariff provision for the Style #4335 men’s windbreaker jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other, Men's.” The general rate of duty will be 28.2% ad valorem. The applicable tariff provision for the Style # 4335 and 4336 men’s padded sleeveless jacket will be 6201.93.2020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Padded, sleeveless jackets.” The general rate of duty will be 15.5% ad valorem. 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)/62.3, HTSUSA. The fabric from Indonesia and China is classifiable as goods made from woven synthetic fabrics of Chapter 54 or headings 5508 through 5516. In addition, for the padded sleeveless jacket, you do not state the origin or fabric content of the lining. However, the Style #s 4335 men’s windbreaker outer jacket, and 4335 and 4336 men’s padded sleeveless jacket may be subject to a reduced rate of duty based upon the Tariff Preference Levels (TPL) established in Section XI, Additional US Note 3(c) up to the annual quantities specified in subdivision (g)(ii) of note 3. Upon completion of the required documentation and up to the specified annual quantities, both styles 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 Kenneth Reidlinger at 212-637-7084. 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