The tariff classification and status under the North American Free Trade Agreement (NAFTA) and Tariff Preference Levels (TPL), of a neck warmer scarf from Canada; Article 509

NY H82839 July 6, 2001 CLA-2-61:RR:NC:3:353 H82839 CATEGORY: Classification TARIFF NO.: 6117.10.2030 Ms. Carol Moran Creations By Carol 3 Village Drive Apt. 6 Belleville, Ontario Canada K8P 4J7 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) and Tariff Preference Levels (TPL), of a neck warmer scarf from Canada; Article 509 Dear Ms. Moran: In your letter dated May 10, 2001, received in this office on June 25, 2001, you requested a ruling on the status of a neck warmer scarf from Canada under the NAFTA. The submitted sample called a Riders Scarf is constructed of an outer layer of knit man made fiber fabric coated with polyurethane plastic that simulates leather and a lining of knit polyester fleece fabric. The item is triangle-shaped, measures approximately 24 x 17 x 17 inches, is overlock stitched at the edges and features a hook and loop fastener. The item is warn for warmth around the neck or over the nose and mouth. The fabrics are formed in China. In Canada, the fabrics are cut to shape, the outer layer and lining assembled, and the hook and loop fastener secured. The applicable tariff provision for the Riders Scarf will be 6117.10.2030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Other made up clothing accessories, knitted or crocheted…Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers, Other.” The general rate of duty will be 11.5% 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)/61.39, HTSUSA. It requires “A change to headings 6113 through 6117 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54, or heading 5508 through 5516 or 6001 through 6002, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or more of the NAFTA parties.” As the knit fabrics formed in China are classified under subheading 6001 through 6002, which are excepted headings, the Biker Scarf is not NAFTA eligible. However, the Biker Scarf has been cut to shape and been sewn or otherwise assembled in Canada. The Biker Scarf meets the requirements of Additional U.S. Note 3(a), and is eligible for tariff preference levels (TPL). 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