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NY F82206

February 16, 2000

CLA-2-61:RR:NC:TA:359 F82206


TARIFF NO.: 6110.30.3035; 6202.93.2020

Mr. William N. Baldwin
Norman G. Jensen, Inc.
P.O. Box 3789
Blaine, Washington 98231-3789

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a woman’s knitted vest and a woman’s quilted woven sleeveless jacket from Canada; Article 509

Dear Mr. Baldwin:

In your letter dated January 11, 2000, and in an earlier letter dated November 29, 1999, you requested a ruling on behalf of Alpine Joe Sportswear Ltd., Vancouver, British Columbia, Canada, on the status of two women’s garments from Canada under the NAFTA.

The samples you submitted are returned under separate cover.

Style FV-235 is a woman’s knitted sleeveless vest which is constructed from 100% polyester fabric which is napped on both sides. The vest has a full-front, zippered opening, oversized armholes, two front pockets at the waist with zippered closures and an embroidery of a horse’s head at the front near the neck. There is also a collar, a princess seam at the front on each side of the center and woven capping which covers the edges of the fabric at the armholes and on the bottom of the garment. The vest is cut and sewn in Canada from knitted fabric that is made in Taiwan.

Style QP-120 is a woman’s woven quilted sleeveless jacket with a full-front zippered opening and two pockets with zippered openings on the front below the waist. The outer shell of the garment consists of a100% nylon woven fabric shell to which a lightweight batting is quilted. The garment also has a permanent interior lining that is made of 100% cotton fabric. An embroidery of a horse’s head appears on the upper chest. The outer shell is cut and sewn in Canada from woven fabric that is produced in Canada. The interior lining is a product of China.

The applicable tariff provision for the knitted sleeveless 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, other than sweater vests: women’s or girls’. The general rate of duty will be 32.9% ad valorem.

The applicable HTS subheading for the woven sleeveless jacket will be 6202.93.2020, which provides for women’s or girls’anoraks (including ski jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204.: of man-made fibers: other: padded, sleeveless jackets, other. The general rate of duty will be 15.7% ad valorem

Both items fall in textile quota category 659. However, textile wearing apparel from Canada is subject to neither 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 changes in tariff classification required by General Notes12(t)/61.35 and 12(t)/62.7)(B), HTSUSA.

In addition, both garments may be subject to a reduced rate of duty based upon the Tariff Preference Levels (TPL) established in Section XI, Additional U.S. Note 3(a), up to the annual quantities specified in subdivision (f)(i) of note 3. Upon completion of the required documentation and up to the specified annual quantities, the garments, since they are both cut and sewn or otherwise assembled in the territory of a NAFTA party from fabric or yarn produced or obtained outside of 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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