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NY 816941

December 1, 1995

CLA-2-58:RR:NC:TP:351 816941


TARIFF NO.: 5807.10.0510

Mr. Bill Jerome
H.A. & J.L. Wood, Inc.
231 North 3rd Street
Pembina, ND 58271

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of woven cotton labels from Canada; Article 509

Dear Mr. Jerome:

In your letter dated November 10, 1995 on behalf of Mercury Press, you requested a ruling on the status of woven cotton labels from Canada under the NAFTA.

You have submitted a sample of a woven, adhesive-backed label measuring 9 millimeters by 13 millimeters, with a removable paper backing. The label has an image of a mountain, under the words "MYSTIC MOUNTAIN." Under the mountain image are the words "JEAN CO.," followed by the text "THE PEAK OF STYLE 100% COTTON ALL DENIM JEANS ATTAIN THE MYSTIC MOUNTAIN SUMMIT OF QUALITY." The label is to be affixed to a jeans back pocket for retail display.

You state that the label is "made from 100% unbleached cotton that may or may not originate in a NAFTA country." Based on attached correspondence from Mercury Press and on other statements in your letter, we conclude (1) that the labels might be made from cotton fabric imported from Africa, or (2) that the labels might be made from fabric woven in the United States. You do not indicate in either case where the cotton yarn is spun or where the cotton fiber is grown.

You further state that "the protective paper covering and adhesive are added to the rolls of fabric through a process which is performed in the United States. The rolls of fabric are then exported to Canada where they are cut to size and printed with the appropriate logo to be sold as labels." The completed labels are then exported to the United States.

The applicable tariff provision for the completed labels will be 5807.10.0510, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for woven cotton labels. The general rate of duty will be 8.9 percent ad valorem.

The labels made from fabric woven in Africa do not qualify for preferential treatment under the NAFTA because the non-originating cotton fabric used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/58, HTSUSA.

Regarding the labels made from fabric woven in the United States, we will require additional information in order to issue a ruling. Pursuant to Part 181 of the Customs Regulations (19 C.F.R. 181), a request for a ruling on the status of a product under NAFTA must provide sufficient detail to permit proper application of the relevant NAFTA provisions.

Please provide information as to where the yarns used to weave the fabric were formed, and where the cotton used to make these yarns was grown. As provided for in Section 181.94 of the Customs Regulations (19 CFR 181.94), you may submit this additional information within 30 days of the date of this notice. Please address any supplemental letter to this office, and refer to our file number shown above.

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 Jeff Konzet at 212-466-5885.

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, 1301 Constitution Ave., NW, Franklin Court, Washington, DC 20229.


Roger J. Silvestri

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