CLA-2-62:RR:NC:WA:357 A82726
Ms. Linda Campanian
A.N. Deringer, Inc.
P.O. Box 510
Sweetgrass, MT 59484
RE: The tariff classification of a woven jacket, a woven pair of trousers, a knit pair of trousers, and a knit jumpsuit from Canada
Dear Ms. Campanian:
In your letter dated April 11, 1996, on behalf of Mercury Sportswear Mfg., Ltd., you requested a classification ruling.
Our response has been delayed because the garments were subject to a laboratory analysis.
Four samples were submitted as follows: Style number 4018 is a jacket. Style number 4026 is a pair of trousers. The jacket and trousers are constructed of an outershell composed of "Super Microft", a woven 100% polyester fabric. Each garment is lined with "Elite" a woven 100% polyester fabric.
The jacket has a full front opening secured by a zipper closure that extends to the top of the garment's collar. There are two zippered front pockets at the waist. The sleeve cuffs are elasticized and there is a drawcord tightening at the bottom hem. The garment has a vertical metallic gold stripe extending down the front and back panels. Gold metallic piping is located on the left sleeve and surrounds the garment's collar.
The trousers have an elasticized waistband with full side seam openings. The side openings are secured by adjustable tabs with snap closures on the waistband and by double pull zippers along the length of each trouser leg.
Based on the examination and findings of our Customs Laboratory it has been determined that the jacket and trousers
do not meet the requirements for water resistance as specified in the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 62, Additional U.S. Note 2.
Style number 4010 is a pair of pull-on stretch pants. Style number 4001 is a one-piece short sleeve stretch jumpsuit. The pants and the jumpsuit are constructed of a knit "Pep-Stretch" 100% nylon fabric.
The pants have an elasticized waistband with an inner drawcord tightening. At the bottom of each pants leg there is a zipper opening and an elasticized stirrup with a snap closure.
The one-piece jumpsuit has a front zipper opening, a drawcord tightening and elastic at the waist and a stand-up collar composed of a ribbed-knit fabric. The zipper extends to the top of the garment's collar. The jumpsuit covers the upper and lower parts of the body and has leg separations. At the bottom of each leg there is a zipper opening and an elastic stirrup with a snap closure.
The NAFTA certificate of origin you submitted for the knit "Pep-Stretch" nylon fabric and the information you provided in a telephone conversation indicates that the pants and jumpsuit are produced entirely in Canada.
The samples are being returned to you as you have requested.
You indicate that each garment is designed and customized for an individual or a group of individuals. Each garment is sized and fitted for a specific man or woman's measurements, and the customer has the option to purchase each garment separately.
When designed for men the applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's anoraks, windbreakers and similar articles, of man-made fibers. The duty rate will be 29.1 percent ad valorem.
When designed for women the applicable subheading for the jacket will be 6202.93.5011, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's anoraks, windbreakers and similar articles, of man-made fibers. The duty rate will be 29.1 percent ad valorem.
When designed for men the applicable subheading for the trousers will be 6203.43.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's trousers and breeches, of synthetic fibers. The duty rate will be 29.3 percent ad valorem.
When designed for women the applicable subheading for the trousers will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's trousers and breeches, of snythetic fibers. The duty rate will be 30 percent ad valorem.
The jacket and pair of trousers 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 garments are cut and sewn in Canada, they would qualify for the reduced rate up to the quantity specified in note 3(f) provided that the imported merchandise is accompanied by a Certificate of Eligibility. Under the Tariff Preference Levels the rate of duty for the men's and women's jackets will be 5.9 percent ad valorem. For the men's trousers the TPL rate of duty will be 5.9 percent ad valorem and the women's trousers will be 6 percent ad valorem.
When designed for women the applicable subheading for the stretch pants will be 6104.63.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for other women's trousers or breeches, knitted or crocheted, of synthetic fibers. The duty rate will be 29.6 percent.
When designed for men the applicable subheading for the stretch pants will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's trousers or breeches, knitted or crocheted, of synthetic fibers. The duty rate will be 29.6 percent ad valorem.
The pair of stretch pants, 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 6 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
When designed for women the applicable subheading for the jumpsuit will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of man-made fibers: Other women's or girls': coveralls, jumpsuits and similar apparel. The duty rate will be 15.9 percent ad valorem.
When designed for men the applicable subheading for the jumpsuit will be 6114.30.3044, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of man-made fibers: Other men's or boys': coveralls, jumpsuits and similar apparel. The duty rate will be 15.9 percent ad valorem.
The stretch jumpsuit, 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 3.2 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
This ruling with respect to NAFTA 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 W. Raftery at 212-466-5851.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division