CLA-2-61:N:5:354 812656

Mr. Jan de Graaf
de Weever's Wovens
RR 1 Aylesford
N.S. BOP1C0 Canada

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of mittens from Canada; Article 509

Dear Mr. de Graaf:

In your letter dated July 12, 1995, you requested a tariff classification ruling. As requested, the sample will be returned to you.

Your submitted sample is a knit 100% wool mitten. The mitten has a 100% cotton lining and a poly-cotton facing on the inside of the elasticized wrist, which is not visible.

You state all knitting, sewing and packing is done in Canada. The 100% wool yarn is produced in the Canada.

The applicable subheading for mittens, will be 6116.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: other: of wool or fine animal hair. The duty rate will be 32.9 cents per kg. plus 7.4 percent ad valorem. The mittens, being made entirely in the territory of Canada, using materials which themselves were originating, will satisfy the requirements of HTUSA General Note 12 (b) (iii). The merchandise will therefore be entitled to a 9.9 cents per kg. plus 2.2 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations and agreements. 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.

This ruling letter is binding only as to the party to whom it is issued and may be relied upon only by that party.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport