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NY J84588




September 25, 2003

CLA-2-RR:NC:TA:N3:356 J84588

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3010; 6110.30.3020

Mr. Stephen W. Marlow
FedEx Trade Networks Transport & Brokerage, Inc. 205 West Service Road
Champlain, NY 12919

RE: Classification and status under the North American Free Trade Agreement (NAFTA) of men’s and women’s knit garments from Canada; Article 509.

Dear Mr. Marlow:

This is in reply to your letter dated July 7, 2003 and subsequent information dated August 25, 2003, on behalf of Tamoda Apparel, Inc., in which you requested the classification and status under the North American Free Trade Agreement (NAFTA), of four styles of men’s and women’s knit garments which will be produced in Canada and imported into the United States. As requested, your samples will be returned.

Style 4300 is a men’s sweater constructed from 100 percent polyester knit fabric that is napped on the inside surface. The fabric measures 9 stitches per 2 centimeters counted in the direction in which the stitches were formed. Style 4300 has a self-fabric stand up collar; a partial front opening with a zipper closure; long sleeves with self-fabric cuffs; an embroidered logo on the left chest; side pockets below the waist; and a hemmed bottom. The garment also has elongated elbow patches and a rear overlaid yoke of 93 percent nylon, 7 percent spandex woven fabric.

Style 4350 a women’s sweater constructed from 100 percent polyester knit fabric that is napped on the inside surface. The fabric measures 9 or fewer stitches per 2 centimeters counted in the direction in which the stitches were formed. Style 4350 has a self-fabric stand up collar; a partial front opening with a zipper closure; long sleeves with self-fabric cuffs; embroidered logos on the lower left front panel near the hem and below the rear neckline; side pockets below the waist; and a hemmed bottom. The garment also has elongated elbow patches and shoulder overlays of 93 percent nylon, 7 percent spandex woven fabric.

Style 4400 is a men’s sweater constructed from 100 percent polyester knit fabric that is napped on the inside surface. The fabric measures 9 stitches per 2 centimeters counted in the direction in which the stitches were formed. Style 4400 has a self-fabric crew neckline; long sleeves with self-fabric cuffs; embroidered logos on the left chest and below the rear neckline; elbow patches of 93 percent nylon, 7 percent spandex woven fabric; and a hemmed bottom.

Style 4450 is a women’s sweater constructed from 100 percent polyester knit fabric that is napped on the inside surface. The fabric measures 9 or fewer stitches per 2 centimeters counted in the direction in which the stitches were formed. Style 4450 has a self-fabric V-shaped neckline; long sleeves with self-fabric cuffs; embroidered logos on the lower left front panel near the hem and below the rear neckline; elbow patches of 93 percent nylon, 7 percent spandex woven fabric; and a hemmed bottom.

You state that the body of each garment is constructed from 100 percent polyester fabric that is made in the United States from yarns spun in the United States and that the woven fabric overlays on the rear yoke and shoulders of Styles 4300 and 4350, respectively, and the elbow patches of all four styles are of fabric that is made in Switzerland from yarns spun in Switzerland. You also state that the pocket lining used for Styles 4300 and 4350 is of 100 percent polyester fabric that is knit in the United States. The fabrics are entirely cut and sewn into finished garments in Canada.

The applicable subheading for Styles 4300 and 4400 will be 6110.30.3010, Harmonized Tariff Schedule of the United States, HTS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: sweaters: men’s. The general rate of duty is 32.2 percent ad valorem.

The applicable subheading for Styles 4350 and 4450 will be 6110.30.3020, Harmonized Tariff Schedule of the United States, HTS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: sweaters: women’s. The general rate of duty is 32.2 percent ad valorem.

Styles 4300, 4350, 4400 and 4450 will qualify for preferential treatment under the NAFTA because the knit fabric used in the production of the good meets the requirements of HTSUSA general Note 12(t)/61.35. Since the woven fabric overlays are not the component that determines the tariff classification of the good, the origin of the fabric in Switzerland does not affect the NAFTA status of the good. Styles 4300, 4350, 4400 and 4450 will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations and agreements. Because the garments are “originating” under the NAFTA, these garments are not subject to visa requirements or quota restraints.

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 Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski
Director,

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