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NY A87950

November 21,1996

CLA-2-61:RR:NC:WA:N5:356 A87950


TARIFF NO.: 6101.30.2010

Mr. Jordan Tong
Golden Lake Sourcing Corporation
550 Jessie Street
San Francisco, CA 94103

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

Dear Mr. Tong:

In your letter dated September 18, 1996, and in subsequent information submitted on October 15, 1996 and November 6, 1996, you requested a ruling on the status of a knit jacket from Mexico and Canada under the NAFTA.

Style CHG-05 is a men's unlined jacket constructed from 100 percent polyester, finely knit fabric which is napped on the inside and outside surfaces. The garment features a full front opening with a zippered closure; a convertible collar; long sleeves with elasticized cuffs; two side pockets with zipper closures; and a drawstring bottom.

You have stated in your correspondence that the polyester knit fabric will be imported into both Canada and Mexico from Taiwan. In Canada, the imported fabric will be cut to shape and assembled into jackets. The same operations will be performed on the fabric imported into Mexico.

The applicable tariff provision for Style CHG-05 will be 6101.30.2010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for men's, or boys' overcoats, carcoats, capes, cloaks, anoraks, (including ski-jackets), wind- breakers and similar articles, knitted or crocheted other than those of heading 6103: of man-made fibers: other: other: men's. The general rate of duty will be 29.6 percent ad valorem.

Style CHG-05 falls within textile category designation 634. Based upon international textile trade agreements, products of Mexico and Canada are not presently subject to visa requirements or quota restraints.

Since quota and visa restrictions are the results of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels) , an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

The jacket does not qualify for preferential treatment under the NAFTA because the fabric used in the production of the good does not satisfy the tariff classification shift required by General Note 12(t)/61.1 ( HTS).

The jacket may qualify for a preferential duty rate under the Tariff Preference Levels (TPL) found in the HTS, Section XI, Additional U.S. Notes 3 (a) and 3(b). Since the garment is cut and sewn in Canada and in Mexico, it qualifies for the reduced duty rate if imported in a quantity up to that specified in Additional U.S. Notes 3(f) and 3 (g), Section XI, HTS, provided that the merchandise is accompanied by a Certificate of Eligibility.

Under the Tariff Preference Levels, the jacket will be dutiable at 6 percent ad valorem when imported from Canada and will be free of duty when imported from Mexico.

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 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 this ruling, contact National Import Specialist Mary Ryan at 212-466-5877.

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.


Roger Silvestri

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