U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Classification and the status under the North American Free Trade Agreement (NAFTA), Article 509, of two garments from Canada.
NY H85063 August 31, 2001 CLA-2-62:RR:NC:TA:361 H85063 CATEGORY: NAFTA Ms. Susan Shibish Logistics Coordinator Weekenders International 75 Frontenac Drive Markham, ON, Canada L3R6H2 RE: Classification and the status under the North American Free Trade Agreement (NAFTA), Article 509, of two garments from Canada. Dear Ms. Shibish: In your letter of August 15, 2001, you requested a classification ruling and the status of two pair of trousers from Canada under the NAFTA. A sample of each style was submitted, and will be returned, as requested. Styles 270 (Jodhpur) and 271 (Tall Jodhpur) are women’s trousers constructed from 50% cotton, 50% polyester knit fabric. The trousers have a 1-½ inch elasticized waistband; in-seam side pockets; and hemmed leg openings. You have indicated that the fabric is a blend of 50% cotton/50% polyester. Garments which are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation, from the above stated fiber content, may affect the classification of the subject garments. The applicable subheading for styles 270 and 271 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for women's trousers, knitted or crocheted, of synthetic fibers. The general rate of duty will be 28.7 percent ad valorem. According to the information provided, these garments will be cut and sewn in Canada from fabric that will be knit in Canada, from yarns made in the United States. Therefore, any non-originating materials used to make the trousers has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/61.24. The trousers will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. 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 Angela De Gaetano at 212-637-7029. 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
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CIT and CAFC court opinions related to the tariff classifications in this ruling.