CLA-2-62:S:N:N5:353 807618
Mrs. Alice Wagner
Tower Group Int'l., Inc.
128 Dearborn Street
Buffalo, New York 14207-3198
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of protective pants and gaiters from Canada; Article 509.
Dear Mrs. Wagner:
In your letter dated March 1, 1995, on behalf of The Original Bug Shirt Company, you requested a ruling on the status of protective pants and gaiters from Canada under the NAFTA.
The submitted samples are protective pants and gaiters designed to protect the wearer from insect bites. The items are made from 100% cotton woven fabric. The pants have an elasticized waistband as well as a drawstring. They have two side pockets and double reinforced knees. They have a stirrup which is worn under the instep. The gaiters are designed to fit from the knee down to over the ankle. They feature a stirrup which is worn under the instep.
The applicable tariff provision for the protective pants will be 6211.42.0081, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of cotton:. The general rate of duty will be 8.6 percent ad valorem.
The applicable tariff provision for the gaiters will be 6406.99.1580, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for parts of footwear (including uppers whether or not attached to soles other than outer soles); removeable insoles, heel cushions and similar articles, and parts thereof: Other: Of other materials: Of man-made fibers: Other: Other. The general rate of duty will be 16.8 percent ad valorem.
The protective pants and gaiters do not qualify for preferential treatment under the NAFTA because materials used in the production of the goods (the yarn and fabric which are made outside of the NAFTA territory) will not undergo the change in tariff classification required by General Note 12(t)/62.SR and 64, HTSUSA.
These items may, however, qualify for a preferential duty rate under the Tariff Preference Levels defined in the HTSUSA, section XI, additional U.S. note 3(a). Since the items are cut and sewn in Canada, they would qualify for the reduced rate up tothe quantity specified in note 3(f) provided that the imported merchandise is accompanied by Certificate of Eligibility.
This ruling is being issued under the provisions of Part 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.
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 tlhe date of this letter, to the Director, Office of Regulations and Rulings, U.S. Customs Service, 1301 Consistution Ave. N.W., Franklin Court, Washington, D.C. 20229.
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