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

NY J88781 September 26, 2003 CLA-2-62:RR:NC:WA:355 J88781 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6112.41.0010; 6206.30.3040; 6211.42.0056 Mr. Rodney Ralston UPS Supply Chain Solutions One Trans-Border Drive Champlain, NY 12919 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of women’s garments from Canada; Article 509 Dear Mr. Ralston: In your letter dated September 8, 2003,, you requested a ruling on the status of women’s garments from Canada under the NAFTA. This request was made on behalf of Baltex, Inc. You submitted five samples of women’s garments as follows: Style 61404 is a knit mesh pullover made of 92%polyester and 8% spandex fabric. The sleeveless garment, made of two layered pieces of fabric in contrasting colors, features a rounded capped neckline and oversized capped arm openings. Style 45943 is a one-piece woman’s swimsuit. The top portion of the suit is made of 90% nylon, 10% spandex knit fabric and the short-styled bottom portion is made of 100% nylon knit fabric. The garment features a knit mesh panty liner and a shelf bra. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. Style 45793 is a two-piece construction women’s swimsuit. According to the attached labels, the tankini-styled top and the boy short-styled bottom are made of 83% nylon and 17% spandex knit fabric. Style 61004 is a woman’s blouse made of 100% cotton woven fabric. The garment features a right over left full front opening that buttons closed, long hemmed sleeves, a stand-up collar with a vee-shaped neckline, deep side vents and a straight hemmed bottom. Style 61024 is a woman’s upper body garment made of 100% cotton woven fabric. The lightweight, unlined garment features a zippered front opening, a rounded hemmed neckline with a drawstring, long sleeves with elasticized openings, a straight tunneled bottom with a drawstring, and two front pockets. Your samples will be returned as you have requested. The applicable subheading for style 61404 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers…and similar garments, of man-made fibers, other, other, other, other, vests, other than sweater vests, women’s or girls’. The duty rate will be 32.2 % ad valorem. The applicable subheading for styles 45943 and 45793 will be 6112.41.0010, HTS, which provides for women’s or girls’ swimwear, of synthetic fibers, of fabric containing by weight 5 % or more elastomeric yarn or rubber thread, women’s. The duty rate will be 25.1 % ad valorem. The applicable subheading for style 61004 will be 6206.30.3040, HTS, which provides for women’s or girls’ blouses, shirts, and shirt blouses, of cotton, other, other, other, women’s. The duty rate will be 15.5 % ad valorem. The applicable subheading for style 61024 will be 6211.42.0056, HTS, which provides for other garments, women’s or girls’ swimwear, of cotton, blouses, shirts and shirt-blouses…excluded from heading 6206, other. The duty rate will be 8.2 % ad valorem. You have stated in your letter that the fabric used to construct these garments will be woven in various countries, mainly China, and then shipped to Canada where it will be cut and sewn into the garments described above. The garments do not qualify for preferential treatment under the NAFTA because one or more of the non-originating materials (specifically the fabric), used in the production of the goods will not undergo the change in tariff classification required by General Notes 12(t)61.35; GN12(t)61.38; GN12(t)62.32; and GN12(t)62.35, HTS. However, noting Additional U.S. Note 3(a) to Section XI, HTS, the garments may be eligible to a preferential duty rate under the Tariff Preference Levels (TPL), which provides for a NAFTA rate to imports of a particular good up to the specified quantity indicated in Additional U.S. Note 3(f)(i), upon compliance with all applicable regulations. 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 Camille R. Ferraro at 646-733-3046. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division