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NY A89857

December 24, 1996
CLA-2-62:RR:NC:WA:357 A89857


TARIFF NO.: 6210.50.5020

Ms. Isabelle C. Fountaine
A.N Deringer, Inc.
HC76 Main Street
Jackman, ME 04945

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

Dear Ms. Fountaine:

In your letter dated November 12, 1996, on behalf of Boreal Design of Canada, you requested a ruling on the status of a jacket from Canada under the NAFTA.

The item in question, known as a paddle jacket, is a pullover jacket made from woven rip-stop nylon which is visibly coated on its inner surface. It has long sleeves and a pocket with a horizontal zipper closure in the lower chest area. The sleeves cuffs, waistband and collar are all made from a neoprene fabric with VELCRO-type adjusters for a snug fit. The seams are sealed with tape. You indicated that it is for unisex wear.

The applicable tariff provision for the jacket will be 6210.50.5020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other garments made up of fabrics of heading 5903, 5906 or 5907, of man-made fibers, anoraks and similar articles, women's. The general rate of duty will be 7.5% ad valorem in 1996. In 1997 the rate will be 7.4% ad valorem.

According to information you provided, the fabric is woven, coated, cut and sewn into garments in Canada. Although you did not specify where the yarn was spun, even if the yarn is non-originating material, the coated fabric used to make the jacket has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/59.3. The jacket will be entitled to a 1.5% ad valorem rate of duty under the NAFTA for 1996, and a .7% ad valorem rate of duty for 1997 upon compliance with 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).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

If you have any questions regarding the ruling, contact National Import Specialist W. Raftery at 212-466-5851.


Roger J. Silvestri

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