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NY K85452

April 28, 2004

CLA-2-59:RR:NC:TA:350 K85452


TARIFF NO.: 5903.20.2500; 6005.32.0080

Mr. Rodney Ralston
UPS Supply Chain Solutions
One Trans-Border Drive
Champlain, NY 12919

RE: The tariff status under the North American Free Trade Agreement (NAFTA), of a three-layered material from Canada; Article 509; and the tariff classification of a laminated fabric produced solely in Taiwan.

Dear Mr. Ralston :

In your letter dated April 22, 2004, you requested a ruling on a three-layered material labeled “A” under NAFTA, and the tariff classification of a laminated fabric labeled “B” which is produced entirely in Taiwan.

The first item, labeled “A”, consists of a brushed knit fabric composed of polyester man-made fibers, which is of Taiwan origin. This material has been laminated with a Canadian polyurethane foam plastic layer in the middle and a nonwoven polyester backing, both of which are of Canadian manufacture. This middle plastics layer is visible in cross section. While no weights were provided, it is presumed that this material is not over 70 percent by weight of the plastics portion. The knit portion appears to impart the essential character to the material.

The second item, labeled “B”, consists of a brushed knit fabric (dyed black) composed of polyester man-made fibers which has been laminated to a nonwoven fabric which is also composed of polyester man-made fibers. Both materials are of Taiwanese origin which is where the two materials were laminated together.

The applicable tariff provision for the first item (“A”) will be 5903.20.2500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, of man-made fibers, not over 70 percent by weight of rubber or plastics. The general rate of duty will be 7.5 percent ad valorem

The applicable tariff provision for sample “B” is 6005.32.0080, HTS, which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 t0 6004, of synthetic fibers, dyed, other, other. The rate of duty will be 10 percent ad valorem.

With respect to the three-layered material labeled (“A”), General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that

For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as "goods originating in the territory of a NAFTA party" only if--

(i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or

(ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that--

(A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein, or

(B) the goods otherwise satisfy the applicable requirements of subdivisions (r), (s) and (t) where no change in tariff classification is required, and the goods satisfy all other requirements of this note.

Based on the facts provided, the material described above qualifies for NAFTA preferential treatment, because it meets the requirements of HTSUSA General Note 12(t(59). That is, the nonoriginating brushed knit fabric of Taiwanese origin underwent the requisite change in tariff classification in Canada. The material, will, therefore, be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181) and Part 177 of the CR (19 C.F.R. 177).

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 Deborah Walsh at 646-733-3044.

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 and Border Protection, 1300 Pennsylvania Ave. N.W., (Mint Annex), Washington, D.C. 20229.


Robert B. Swierupski

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