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January 22, 1999

CLA-2-61:RR:NC:TA:359 D85628


TARIFF NO.: 6110.30.3035

Ms. Elizabeth McKee
20 Maud St., 5th Floor
Toronto, Ontario, Canada M5V 2M5

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

Dear Ms. McKee:

In your letter dated November 6, 1998 you requested a ruling on the status of one sample from Canada under the NAFTA.

You submitted one sample which is returned as requested. This ruling pertains to Style VE0050D TA LRG BLK. The remaining styles listed in your request were the subject of previously issued rulings.

Style VE0050D TA LRG BLK is a knitted unisex vest which features a full-front, zippered opening that extends from the bottom of the garment to the top of the stand-up collar. The vest also has oversized armholes, side-entry pockets below the waist and a hemmed bottom. The fabric, which is napped on the inside, consists of 100% polyester.

You note that the vest is assembled in Canada from fabric that is dyed, cut and finished in Canada. The yarn originates in Taiwan.

The applicable tariff provision for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaters, pullovers, waistcoats(vests) and similar articles, knitted or crocheted, of man-made fibers, other, other, other, other, vests, other than sweater vests, womenÂ’s or girlsÂ’. The general rate of duty will be 33.1% ad valorem.

The vest falls in textile category designation 659. Based upon international textile trade agreements products of Canada are not subject to quota restraints nor the requirement of a visa.

The merchandise does not qualify for preferential treatment under the NAFTA because one or more of the non-originating materials used in the production of the goods will not undergo the change in the tariff classification required by General Note 12(t)/61.35, HTSUSA.

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 Mike Crowley at 212-466-5852.

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, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20229.


Robert B. Swierupski

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