The tariff classification and status under the North American Free Trade Agreement (NAFTA) of an apron from Canada; Article 509

NY K87375 July 26, 2004 CLA-2-62:RR:NC:3:353 K87375 CATEGORY: Classification TARIFF NO.: 6211.42.0081 Mr. Martin J. Sveum FedEx Trade Networks #8 14th Street P O Box 1738 Blaine, WA 98231-1738 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of an apron from Canada; Article 509 Dear Mr. Sveum: In your letter dated June 21, 2004, on behalf of Index Gift Imports Ltd., you requested a ruling on the classification and status of an apron from Canada under the NAFTA. As requested, the sample will be returned to you. The submitted sample, called a BBQ Apron, is a bib apron constructed of woven 100% cotton fabric. The apron reaches to the knees and features two patch pockets, a self-fabric neck strap and self-fabric waist ties. The BBQ apron is printed with the saying “While I have this apron on, I AM THE BOSS (any questions).” The manufacturing process is as follows: China Fabric is formed Canada Bib apron body, neck strap, waist ties and pockets are cut to shape Edges of bib apron body is sewn and finished Bib apron body has printing applied Neck strap and waist ties are sewn onto bib apron body Bib apron is packed on a polybag The applicable tariff provision for the BBQ Apron will be 6211.42.0081, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other garments, women’s or girls’, of cotton, other. The general rate of duty will be 8.1% ad valorem. General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as "goods originating in the territory of a NAFTA party" only if-- (i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or (ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that-- (A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein, or (B) the goods otherwise satisfy the applicable requirements of subdivisions (r), (s) and (t) where no change in tariff classification is required, and the goods satisfy all other requirements of this note; or (iii) they are goods produced entirely in the territory of Canada, Mexico and/or the United States exclusively from originating materials; or (iv) they are produced entirely in the territory of Canada, Mexico and/or the United States but one or more of the nonoriginating materials falling under provisions for "parts" and used in the production of such goods does not undergo a change in tariff classification because-- (A) the goods were imported into the territory of Canada, Mexico and/or the United States in unassembled or disassembled form but were classified as assembled goods pursuant to general rule of interpretation 2(a), or (B) the tariff headings for such goods provide for and specifically describe both the goods themselves and their parts and is not further divided into subheadings, or the subheadings for such goods provide for and specifically describe both the goods themselves and their parts, provided that such goods do not fall under chapters 61 through 63, inclusive, of the tariff schedule, and provided further that the regional value content of such goods, determined in accordance with subdivision (c) of this note, is not less than 60 percent where the transaction value method is used, or is not less than 50 percent where the net cost method is used, and such goods satisfy all other applicable provisions of this note. The merchandise does not qualify for preferential treatment under the NAFTA because none of the above requirements are met. In addition, the BBQ Apron may be subject to a reduced rate of duty based upon the Tariff Preference Levels (TPL) established in Section XI, Additional U.S. Note 3 (a), up to the annual quantities specified in subdivision (f)(i) of Note 3. Upon completion of the required documentation and up to the specified annual quantities, the BBQ Apron 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 646-733-3053. 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 and Border Protection, 1300 Pennsylvania Ave. N.W., (Mint Annex), Washington, D.C. 20229. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division