CLA-2-62:S:N:N5:360 806683
Ms. Barbara Wright
Burnett's & Struth Scottish Regalia Ltd.
61 Patterson Road
Barrie Ontario
L4N 3V9
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of men's and women's traditional Scottish apparel and accessories from Canada; Article 509
Dear Ms. Wright:
In your letter dated January 18, 1995, received in this office on February 7, 1995, you requested a classification ruling. The samples submitted with your request will be returned to you under separate cover.
Style KILT is constructed from 100 percent woven wool fabric and has a lining of 65 percent cotton/35 percent polyester woven fabric. The kilt is pleated in the back and fastens left over right by means of an inner and outer leather strap and buckle.
Style PRINCE CHARLIE JACKET is constructed from 100 percent woven wool fabric and lined with woven fabric that is 65 percent cotton and 35 percent polyester woven fabric. The jacket features a collar, lapels, and shoulder pads. The jacket also has long sleeves with three buttons, braided epaulets with metal buttons and an unsecured full front opening with six non-functional buttons. The front panels come to a point while the back panel is cut straight and decorated with eight non-functional metal buttons. The jacket extends past the waist of the wearer.
Style PRINCE CHARLIE VEST is constructed from 100 percent woven wool fabric and lined with woven fabric that is 65 percent cotton/35 percent polyester. The vest features lapels, a full front opening secured by three metal buttons and two pockets at the waist. The back panel is of the cotton\polyester lining fabric and has an adjustable belt across the back.
Style DANCE SHOES are constructed from 100 percent leather. The shoes lace up the front and the lace extends to tie around the ankle. The shoes do not reach the ankle.
Style WAIST BELT is constructed from 100 percent leather. The belt is 2 1/4 inches wide and has a buckle closure.
In your letter you have indicated that these items will be custom-made for men and women.
The applicable subheading for the kilt, for men, will be 6211.31.0051, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, men's or boys': of wool or fine animal hair: other. The general duty rate will be 16.5 percent ad valorem.
The applicable subheading for the women's kilt will be 6204.51.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women's or girls': of wool or fine animal hair: other. The general duty rate will be 16.7 percent ad valorem.
The applicable subheading for the men's jacket will be 6211.31.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, men's or boys': of wool or fine animal hair: jackets and jacket-type garments excluded from headings 6201. The general duty rate will be 16.5 percent ad valorem.
The applicable subheading for the women's jacket will be 6204.31.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): of wool or fine animal hair: other: women's. The general duty rate will be 20.6 percent + 41.7 cents\kg.
The applicable subheading for the men's vest will be 6211.31.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, men's or boys': of wool or fine animal hair: vests. The general duty rate will be 16.5 percent ad valorem.
The applicable subheading for the women's vest will be 6211.41.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear;
other garments: other garments, women's or girls: of wool or fine animal hair: vests. The general duty rate will be 16.5 percent ad valorem.
The applicable tariff provision for the dance shoes for men will be 6403.59.6060, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and
uppers of leather: other footwear with outer soles of leather: other: other: for men, youths and boys: for men: other. The general rate of duty will be 8.5 percent ad valorem.
The applicable tariff provision for the dance shoes for women will be 6403.59.9060, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear with outer soles of leather: other: other: for other persons: for women: other. The general duty rate will be 10.1 percent ad valorem.
The applicable tariff provision for the leather belt, men's or women's, will be 4203.30.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles of apparel and clothing accessories, of leather or of composition leather: belts and bandoliers with or without buckles. The general rate of duty will be 4.8 percent ad valorem.
The men's shoes, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 3 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations and agreements.
The women's shoes, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 2.5 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations and agreements.
The belt, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 1.5 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations and agreements.
The textile merchandise does not qualify for preferential treatment under the NAFTA because the Scottish fabric which is a non-originating material used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/62.32,35, HTSUSA.
The textile articles, however, may be subject to a reduced rate of duty based upon the Tariff Preference Levels (TPL) defined in the HTSUSA, section XI, Additional U.S. note 3(a).
Since the garments are cut and sewn in Canada, they would qualify for the reduced rate up to the annual quantities specfied in subdivision 3(f)ii. Upon completion of the required documentation and up to the specified annual quantities, the textile articles may be eligible for the preferential rate of 5.1% for the men's and women's kilt and vest and for men's jacket; the preferential rate of 6.3% may apply for the women's jacket.
The men's kilt falls within textile category designation 459; the womean's kilt falls within textile category 442; the men's jacket falls within textile category 434; the women's jacket within category 435; the men's and women's vest falls within textile category 459. Based upon international textile trade agreements products of Canada are currently not subject to quota restraints or a visa requirement.
The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177) and of Section 181 of the Customs Regulations (19 C.F.R. 181).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport