NY a85861: The tariff classification and status under the North American Free Trade Agreement(NAFTA), of a child's jacket from Canada; Article 509.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                           NY A85861
                                
                        AUGUST 19, 1996




CLA-2-62:RR:NC:WA:5:358  A85861

CATEGORY:  Classification

TARIFF NO.: 6209.30.3040; 6210.50.3000 

Mr. William J. LeClair 
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919

RE:  The tariff classification and status under the North American Free Trade Agreement
(NAFTA), of a child's jacket from Canada; Article 509.

Dear Mr. LeClair:
     
     In your letter dated July 19, 1996, on behalf of your client Milton Funwear, you
requested a tariff classification ruling.  

     The submitted sample, Style 3551 is a child's woven jacket.  The garment has an
exterior surface of polyurethane with an interior surface of 50% cotton and 50% polyester
fibers.  The jacket has a zippered front closure, knit cuffs, a collar of cotton and spandex, and
a hood composed of 100% polyester fabric.  A winged log appears on the front left breast
area, and on the back of the jacket.

     You indicated that the jacket will be manufactured in Canada from materials made and
imported to Canada from Korea.  The fabric will be manufactured in China and printed in
Hong Kong.  It will then be cut and sewn into completed garments in Canada.

     You state that the jacket will be imported in sizes newborn to 24 months, and 2-12
years of age.

     We are returning your sample as you requested.


     The applicable tariff provision for the jacket, newborn to 24 months will be
6209.30.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for
babies' garments and clothing accessories, of synthetic fibers, other, other, other.  The rate of
duty will be 16.8% ad valorem.     The applicable tariff provision for the jacket, 2-12 years
of age will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTS), which
provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other
women's or girls' garments, of man-made fibers, having an outer surface impregnated, coated,
covered, or laminated with rubber or plastics material which completely obscures the
underlying fabric.  The rate of duty will be 6.8% ad valorem.
                              
     The garments do not qualify for preferential treatment under the NAFTA because
materials used in the production of the goods (the fabric which is made outside of the
NAFTA territory) will not undergo the change in tariff classification required by General
Note 12(t)/61.24, HTSUSA.

     These garments 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.

     This ruling 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 Bruce Kirschner at 
212-466-5865.

     Should you wish to request an administrative review of this ruling, submit a copy of
this ruling and all revelant facts and arguments within 30 days of the date of this letter, to the
Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1301
Constitution Ave., NW, Franklin Court, Washington, DC 20229.
                    
                                         Sincerely,    


          
               
                                        Roger J. Silvestri
                                        Director
                                        National Commodity
                                        Specialist Division