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NY A84696

JULY 11, 1996

CLA-2-61:RR:NC:WA:5:358 A84696


TARIFF NO.: 6104.62.2025; 6110.20.2045

Mr. Barry Cheung
Aytex Garment Factory Ltd.
328 W. 2nd Avenue
Vancouver, B.C. V5Y 1C8, Canada

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

Dear Mr. Cheung:

In your letter dated June 3, 1996, you requested a tariff classification ruling.

The submitted samples are described as follows:

Style #160 - a pair of girl's cotton trousers. The garment is knit and features an elasticized waist and hemmed leg openings.

Style #180 - a girl's cotton fleece sweatshirt. The garment is knit and features a rib knit crew neckline, and long sleeves with rib knitting at the cuffs and waist. The sweatshirt also has an embroidered design on the front.

You indicated that the fabric will be manufactured in China and printed in Hong Kong. The fabric will then be cut and sewn into completed garments in Canada.

In a telephone conversation with you on June 26th, 1996, you stated that the garments will be imported in infant sizes 6-24 months, and children's sizes 3-7, 8, 10, and 12 years of age.

The applicable tariff provision for the trousers will be 6104.62.2025, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted:Trousers, bib and brace overalls, breeches and shorts, of cotton, other, trousers and breeches:Girls', other. The rate of duty will be 16.3% ad valorem.

The applicable tariff provision for the sweatshirt will be 6110.20.2045, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of cotton, other, other, sweatshirts, women's or girls'. The rate of duty will be 19.9% 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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