CLA-2-61:S:N:N3-I:356 857324
TARIFF NOS.: 6110.20.2040; 6103.42.1020; 6211.32.0060
Mr. David Kennedy
W.Y. Moberly, Inc.
Box 164
Sweetgrass, Montana 59484
RE: The tariff classification of men's wearing apparel from
Canada.
Dear Mr. Kennedy:
In your letter dated October 10, 1990, you requested a tariff
classification ruling on behalf of Celebrity Sportswear Ltd.
Style No. CS1001, is a man's long sleeved sweatshirt which is
constructed from 80 percent cotton, 20 percent polyester, finely
knit fabric which is napped on the inside surface. The garment
features a rib knit crew neckline; rib knit cuffs; and a sewn on rib
knit waistband.
The applicable subheading for Style No. CS1001 will be
6110.20.2040, Harmonized Tariff Schedule of the United States
(HTS), which provides for: sweaters, pullovers, sweatshirts,
waistcoats (vests) and similar articles, knitted or crocheted: of
cotton: other: other: sweatshirts: men's or boys'. Goods classifiable
under this subheading, which have originated in the territory of
Canada, will be entitled to a 16.5 percent rate of duty under the
United States-Canada Free Trade Agreement (FTA) upon compliance
with all applicable regulations.
Style No. CS1002, is a man's pair of sweatpants which is
constructed from 80 percent cotton, 20 percent polyester, finely
knit fabric which is napped on the inside surface. The garment
features an elasticized waist with a drawstring closure and
elasticized leg bottoms.
The applicable subheading for Style No. CS1002 will be
6103.42.1020, Harmonized Tariff Schedule of the United States
(HTS), which provides for: men's or boys' suits, ensembles, suit-
type jackets, blazers, trousers, bib and brace overalls, breeches and
shorts (other than swimwear), knitted or crocheted: trousers, bib
and brace overalls, breeches and shorts: of cotton: trousers,
breeches and shorts: trousers and breeches: men's. Goods
classifiable under this subheading, which have originated in the
territory of Canada, will be entitled to a 13.6 percent rate of duty
under the United States-Canada Free Trade Agreement (FTA) upon
compliance with all applicable regulations.
Style No. CS0301, is a man's long sleeved garment which is
constructed from a 100 percent cotton, woven fabric. The garment
features a rib knit collar with no opening; rib knit cuffs; and a
sewn on rib knit waistband.
The applicable subheading for Style No. CS0301 will be
6211.32.0060, 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 cotton: shirts
excluded from heading 6205. Goods classifiable under this
subheading, which have originated in the territory of Canada, will
be entitled to a 6.8 percent rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
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 already been filed, this ruling should be brought to
the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport