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NY E86312

September 28, 1999

CLA-2-61:RR:NC:TA:359 E86312


TARIFF NO.: 6110.30.3035

Mr. Barry Malloy
Import Broker’s Int’l. Co.
5824 South Quemoy Circle
Aurora, Colorado 80015

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a unisex knitted vest from Mexico; Article 509

Dear Mr. Malloy:

In your letter dated August 16, 1999, submitted on behalf of Timberline Colorado (d.b.a. Caretek), Denver, Colorado, you requested a ruling on the status of a unisex knitted vest from Mexico under the NAFTA.

The submitted sample is returned as requested.

The sample, Style SV97, is a unisex knitted vest that consists of 100% polyester fibers. The vest has oversized armhole openings that are finished with capping; a full-front, zippered opening; two slanted side pockets at the waist and an elasticized bottom. The fabric on the inside and the outside of the vest is napped. This fabric has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed. On the garment there is also a high or stand-up collar.

You describe the manufacturing process as follows:

- the fabric for the body and collar is produced in Taiwan; - the zippers, fusible fabric, elastic binding and armhole capping are produced in the United States; - the component panels for the vest are cut in the United States; - the front and back panels are joined at the shoulders in the United States; - the final joining of the seams and the addition of the trim occurs in Mexico.

The applicable tariff provision for the unisex knitted vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sweaterswaistcoats (vests) and similar articles, knitted or crocheted, of man-made fibers, other, other, other, other, vests, women’s. 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 Mexico are subject to the requirements of a visa and the restraints of quota.

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 tariff classification required by General Note 12(t)/61.35, HTSUSA.

However, the vest may be subject to a reduced rate of duty based upon Tariff Preference Levels (TPL) established in Section XI, Additional U.S. Note 3 c, up to the annual quantities specified in subdivision (g) ii of the Note. Upon completion of the required documentation and up to the specified annual quantities, the vest, since it is both cut and sewn or otherwise assembled in the territory of a NAFTA party from fabric or yarn produced or obtained outside the territory of the NAFTA parties, may be eligible for the preferential rate of FREE.

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 212-637-7077.

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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