CLA-2-62:RR:NC:TA:355 D83702
Ms. Gloria Columbe
A.N. Deringer, Inc.
173 W. Service Road
Champlain, NY 12919
RE: The tariff classification and status under the North
American Free Trade Agreement (NAFTA), of a woven wool suit
for men from Canada; Article 509
Dear Ms. Columbe:
In your letter dated October 7, 1998 you requested a ruling
on behalf of your client, S. Cohen Inc.,on the status of a man's
woven wool suit from Canada under the NAFTA. As requested your
sample is being returned to you.
A suit sample was submitted. The single-breasted woven wool
jacket has a notched collar, a full frontal opening with a two
button closure, a breast pocket, two side pockets, two interior
breast pockets and an additional interior pocket at the waist on
the left side of the jacket. The jacket has a woven acetate
lining. The woven wool pants have pleats, belt loops, a hook and
a button closure on the waistband, a fly with a zipper closure,
two side pockets and two rear pockets - one with a button
closure. The pants have a woven polyester front lining on each
side of the fly extending down the front of each leg sleeve to
approximately the knees.
The applicable tariff provision for the will be
6203.11.2000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for men's woven wool suits.
The general rate of duty will be 31.7 cents a kilogram plus 19.6%
ad valorem.
You state that the wool fabric of the suit is of NAFTA
origin and that the acetate lining of the jacket is also of NAFTA
origin; the polyester pant lining is not of NAFTA origin.
General Note 12(t) of the HTUSA requires that for garments
classified under subheading 6203.11.2000 the visible lining
fabric in chapter rule 1 for Chapter 62 satisfy the tariff change
requirements provided therein. As you have stated the visible
acetate lining of the jacket is of NAFTA origin this rule does
not apply to it. As the lining of the pants is not visible the
rule does not apply there either.
Based on your statement that the wool fabric of the suit and
the acetate lining of the jacket are NAFTA originating, which
must be validated at the time of entry, the garment will satisfy
the requirements of HTSUSA General Note 12(b). The merchandise
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).
This ruling letter is binding only as to the party to whom
it is issued and may be relied on only by that party.
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 Gerard
Shea at 212-466-5878.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division