Classification and country of origin determination for a women’s pullover sweater vest 19 CFR 102.21 (c)(2); tariff shift; the status under the North American Free Trade Agreement (NAFTA); Article 509.

N295147 April 9, 2018 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Ms. Mary-Anne Hardy Farrow Trade Consulting 475A Admiral Blvd. Mississauga, Ontario L5T 2N1 Canada RE: Classification and country of origin determination for a women’s pullover sweater vest 19 CFR 102.21 (c)(2); tariff shift; the status under the North American Free Trade Agreement (NAFTA); Article 509. Dear Ms. Hardy: In your letter dated March 9, 2018, you requested a tariff classification ruling on the status of a woman’s sleeveless pullover vest under the NAFTA, on behalf of your client, Edwards Garment Company. Style 561-Stock No. 561 041S is a woman’s sleeveless pullover sweater vest constructed from 100 percent Acrylic knit fabric. The outer surface of the garment’s fabric measures less than nine stitches per two centimeters in the direction the stitches were formed. The vest features a self-fabric V-shaped rib-knit front neckline and a high self-fabric rib-knit rear neckline, self-fabric rib-knit armholes, and a snug self-fabric rib-knit bottom. The vest extends to below the waist. The applicable subheading for style 561-Stock No. 561 041S will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Sweaters: Women’s. The rate of duty will be 32 percent ad valorem. The manufacturing operations for style 561-Stock No. 561 041S are as follows: The Mexican vendor imports non-originating extruded acrylic filament fiber into Mexico, where it is knit into fabric, and then cut and sewn into the sweater vest. 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, thatFor 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 non-originating 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.For goods classified in heading 6110, General Note 12/61.35 requires:A change to headings 6109 through 6111 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54, headings 5508 through 5516, or 6001 through 6006, provided that the good is both cut or sewn or otherwise assembled in the territory of one or more of the NAFTA parties. The non originating filament fibers are classified in Chapter 54. Consequently, Style 561-Stock No. 561 0461S does not qualify for NAFTA preferential treatment because it does not meet the tariff shift requirements of General Note 12/61.35(b)(ii)(A). Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 Renée Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division