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NY A85861

AUGUST 19, 1996

CLA-2-62:RR:NC:WA:5:358 A85861


TARIFF NO.: 6209.30.3040; 6210.50.3000

Mr. William J. LeClair
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a child's jacket from Canada; Article 509.

Dear Mr. LeClair:

In your letter dated July 19, 1996, on behalf of your client Milton Funwear, you requested a tariff classification ruling.

The submitted sample, Style 3551 is a child's woven jacket. The garment has an exterior surface of polyurethane with an interior surface of 50% cotton and 50% polyester fibers. The jacket has a zippered front closure, knit cuffs, a collar of cotton and spandex, and a hood composed of 100% polyester fabric. A winged log appears on the front left breast area, and on the back of the jacket.

You indicated that the jacket will be manufactured in Canada from materials made and imported to Canada from Korea. The fabric will be manufactured in China and printed in Hong Kong. It will then be cut and sewn into completed garments in Canada.

You state that the jacket will be imported in sizes newborn to 24 months, and 2-12 years of age.

We are returning your sample as you requested.

The applicable tariff provision for the jacket, newborn to 24 months will be 6209.30.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for babies' garments and clothing accessories, of synthetic fibers, other, other, other. The rate of duty will be 16.8% ad valorem. The applicable tariff provision for the jacket, 2-12 years of age will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other women's or girls' garments, of man-made fibers, having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric. The rate of duty will be 6.8% ad valorem.

The garments do not qualify for preferential treatment under the NAFTA because materials used in the production of the goods (the fabric which is made outside of the NAFTA territory) will not undergo the change in tariff classification required by General Note 12(t)/61.24, HTSUSA.

These garments may, however, qualify for a preferential duty rate under the Tariff Preference Levels defined in the HTSUSA, section XI, additional U.S. note 3(a). Since the garments are cut and sewn in Canada, they would qualify for the reduced rate up to the quantity specified in note 3(f) provided that the imported merchandise is accompanied by a Certificate of Eligibility.

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 Bruce Kirschner at 212-466-5865.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all revelant 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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