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NY 812261

August 7, 1995

CLA-2-62:S:N:N5:353 812261


TARIFF NO.: 6211.43.0076

Mrs. Alice Wagner
Tower Group International, Inc.
128 Dearborn Street
Buffalo, New York 14207-3198

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a vest from Canada

Dear Mrs. Wagner:

In your letter dated May 9,1995 you requested a ruling on the status of a vest from Canada under the NAFTA. Additional information was requested on II-RC-118 dated June 02, 1995 and received from a Mr. Philip G. Whitehead of the Awana Youth Association on July 07, 1995. A sample was submitted for review with your request.

The submitted sample consists of a boy's or youth double breasted vest that can be buttoned left over right or right over left. It features one front buttoned pocket on the lower right side of the vest and two embroidered appliques, one at each side of the upper chest area which read "Awana Clubs" and "Sparks". The vest is constructed from woven fabric with woven capping. From the information supplied the fabric, which is stated to be 35% cotton and 65% polyester, is imported into Canada in large bales, in the piece, in "greige" form. According to quality, price, and availability factors, this "greige" fabric is stated to be sourced from one of five countries which are Taiwan, Peoples Republic of China, Korea, Russia or the United States. The rolls of fabric are then dyed in Canada to color specifications. The dyed material is cut according to size and all parts are sewn, along with the binding in Canada. The patches, thread and buttons are manufactured in Canada.

Tariff preference levels (TPLs) have been established for certain non-originating garments to be entered under the NAFTA rate up to a specific quantity. Once that quantity is reached, thee product is dutiable at the column 1 or general rate.

The rate of duty in the "Special" subcolumn of rates of duty column 1 followed by the symbol "CA" in parentheses shall apply to imports from Canada, up to the annual quantities specified in subdivision (f) of Additional U.S. Note 3 to Section XI of the Harmonized Tariff Schedule of the United States (HTS) which for 1995 is 81,600,000 SME, "SME" meaning square metric equivalent as determined in accordance with the conversion factors set out in schedule 3.1.3. to Annex 300-B of the NAFTA, of apparel goods provided for in chapters 61 and 62 that are both cut (or knit to shape) and sewn or otherwise assembled in the territory of a NAFTA party from fabric or yarn produced or obtained outside the territory of one of the NAFTA parties.

The applicable tariff provision for the vest made up from fabric from Taiwan, People's Republic of China, Korea and Russia will be 6211.43.0076, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': of man-made fibers... Vests: Other. The general rate of duty will be 16.9 percent ad valorem and the "Special" rate is 5.1 percent ad valorem.

For the vest made up from fabric from the United States, the applicable tariff provision will be as above. The vest, being wholly obtained or produced entirely in the territory one of the NAFTA countries will meet the requirements of HTSUSA General Note 12 (b)(i), and will therefore be entitled to a 5.1 percent rate of duty under the NAFTA upon compliance will 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).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

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, Office of Regulations and Rulings, U.S. Customs Service, 1301 Constitution Ave. N.W., Franklin Court, Washington, D.C. 20229.


Jean F. Maguire
Area Director

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