The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a sleeve protector and protective upper body garment from Canada; Article 509

NY J86626 July 29, 2003 CLA-2-61:RR:NC:3:353 J86626 CATEGORY: Classification TARIFF NO.: 6117.80.9540, 6114.30.3070 Me. Ralph Saunders Deringer Logistics Consulting Group 1 Lincoln Blvd., Suite 225 Rouses Point, NY 12979 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a sleeve protector and protective upper body garment from Canada; Article 509 Dear Mr. Saunders: In your letter dated June 27, 2003, on behalf of 791363 Alberta, Inc., you requested a ruling on the status of a sleeve protector and protective upper body garment from Canada under the NAFTA. The submitted samples are a Cool Sleeve and an Ice-t. Both items are protective and designed for use in the hot/warm glass industry (glass blowing, glass fusing, glass casting and flame work/lamp work). The Cool sleeve is a sleeve protector that is constructed of a double layer of heat resistant knit 50% aramid, 50% viscose fabric and features a double layer self-fabric elasticized cuff at the wrist. The Cool Sleeve covers the arm, is cylinder-shaped, tapers from the upper arm to the wrist, and measures approximately 19 inches long. The Ice-t is a woman’s upper body garment that is constructed of 100% knit cotton fabric, except for a 26 inch x 8 inch double layer of heat resistant knit 50% aramid, 50% viscose fabric covering the bust/upper chest area. The upper body garment has no sleeves, oversize armholes, shaped neckline and 2-inch wide arm straps. It will be worn over another garment. The knit cotton fabric exceeds 60% of the visible surface area and is 65% of the weight of the garment. However, the knit aramid/viscose fabric is valued at 15 times the cotton fabric. Moreover, the aramid/viscose fabric is not a mere overlay, but is the only portion of the garment that protects the wearer while working with glass. The viscose/aramid fabric imparts the essential character of the garment. The applicable tariff provision for the Cool Sleeve will be 6117.80.9540, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Other made up clothing accessories, knitted or crocheted…Other accessories: Other: Other, Of man-made fibers: Other.” The general rate of duty will be 14.7 percent ad valorem. The applicable tariff provision for the Ice-t will be 6114.30.3070, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.” The general rate of duty will be 15 percent ad valorem. The Cool Sleeve (sleeve protector) it is constructed of 50% aramid, 50% viscose fabric that is produced in Canada from Canadian yarns. The fabric is cut, sewn and made into the item in Canada. The Cool Sleeve, being made entirely in the territory of Canada using materials which themselves were originating, will satisfy the requirements of HTSUSA General Note 12(b)(iii). The merchandise will therefore be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. The Ice-t upper body garment is made of cotton fabric that is of Indian origin. The 50% aramid, 50% viscose fabric is produced in Canada from Canadian yarns. The fabrics are cut, sewn and made into the garment in Canada. As stated previously, the essential character of the Ice-t upper body garment is imparted by the 50% aramid, 50% viscose fabric. The Ice-t is made in the NAFTA territories using NAFTA origin materials for those portions of the garment that determines the tariff classification of the good, thereby satisfying the requirements of HTSUSA General Note 12(b)(ii) and General Note 12(t) Chapter 61 rule 2. Accordingly, the Ice-t upper body garment 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). 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division