CLA-2-62:RR:NC:TA:354 G84929
Ms. Judy Halasz
Vogue Brassiere Inc.
225 Sparks Avenue
Toronto, Ontario
Canada M2H 2S5
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of ladies’ garments from Mexico, Article 509.
Dear Ms. Halasz:
In your letter dated November 27, 2000, you requested a ruling on the status of ladies’ garments from Mexico under the NAFTA on behalf of Vogue Dessous International Inc.
Four garment samples were submitted for review. Style 4435 is an underwire brassiere with cups and front side inserts constructed of a 67% nylon 21% spandex 12% rayon raschel lace-like fabric. The garment back is constructed of a 83% nylon 17% spandex knitted fabric. The brassiere features lined cups, double spaghetti shoulder straps at the front that attach to an elasticized adjustable strap at the rear and an adjustable double hook & eye rear closure.
Style 4535 is an underwire brassiere with cups constructed of a 67% nylon 21% spandex 12% rayon raschel lace-like fabric. The garment back is constructed of a 83% nylon 17% spandex knitted fabric. The brassiere features lined cups, elasticized adjustable shoulder straps and an adjustable double hook & eye rear closure.
Style 434 is ladies’ bikini panty constructed with a 67% nylon 21% spandex 12% rayon raschel lace-like front panel and a back panel constructed of a 84% nylon 16% spandex knitted fabric. The panty features an elasticized waistband, a lined crotch panel, and high cut elasticized leg openings. Style 436 is a thong styled panty version of style 434.
As indicated above, the style 4435 and 4535 brassieres are comprised of two different fabrics. The cups and side inserts are made of United Kingdom origin fiber and yarns which are knitted in the United States. The fabric used to made the garment backs is of United States origin fiber and yarn which is knitted in Canada.
The front panels of the style 434 and 436 panties are made of United Kingdom origin fiber and yarn, and the back panels are made of United States origin fiber and yarn. Both fabrics are knitted in the United States.
All garments will be cut in Canada, assembled in Mexico, and packed in Canada.
The applicable tariff provision for styles 4435 and 4535 will be 6212.10.9020, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassieres: other: other: of man-made fibers. The rate of duty will be 17.3 percent ad valorem. In 2001, the general rate of duty will be 17.2 percent ad valorem.
The applicable tariff provision for styles 434 and 436 will be 6108.22.9020, HTS, which provides for Women's or girls slips, petticoats, briefs, panties . . . knitted or crocheted: briefs and panties: of man-made fibers: other . . . women's. The general rate of duty will be 16 percent ad valorem. In 2001, the general rate of duty will be 15.9 percent ad valorem.
Each of the non-originating materials used to make the style 4435 and 4535 brassieres has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/62.36. The brassieres will be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
The style 434 and 436 panties do not qualify for preferential treatment under the NAFTA because one or more of the non-originating materials used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/61.31, HTSUSA which states:
A change to headings 6108.22 through 6108.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54, or headings 5508 through 5516 or 6001 through 6002, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or more of the NAFTA parties.
You have indicated that the fabric to make the style 434 and 436 panties will be manufactured in the United States and the United Kingdom and then cut in Canada, sewn into the finished garments in Mexico, followed by packing in Canada. Noting Additional U.S. Note 3(b) to Section XI, HTSUSA, the panties may be eligible for a preferential duty rate under the Tariff Preference Levels (TPL); a TPL provides for a NAFTA rate to imports of a particular good up to the specified quantity, indicated in Additional U.S. Note 3(g)(i), upon compliance with all applicable regulations
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 Brian Burtnik at 212-637-7083.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division