CLA-2-62:RR:NC:TA:354 H85974
Ms. Judy Halasz
Vogue Brassiere Incorporated
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 December 3, 2001, you requested a ruling on the status of ladies’ garments from Mexico under the NAFTA on behalf of Vogue Dessous International Inc.
Five samples were provided for review. Style 4148 is an underwire brassiere constructed of a 78% nylon 22% spandex sheer knitted fabric with 73% nylon 27% cotton raschel lace-like fabric inserts between the cups and at the sides. The brassiere features soft fabric cups, elasticized adjustable shoulder straps and an adjustable double hook & eye rear closure.
Style 4248 is an underwire brassiere constructed of a 78% nylon 22% spandex sheer knitted fabric with 73% nylon 27% cotton raschel lace-like fabric inserts between the cups and at the sides. The brassiere features padded cups, elasticized adjustable shoulder straps and an adjustable double hook & eye rear closure.
Style 4348 is an underwire brassiere constructed with 81% nylon 19% cotton raschel lace-like fabric cups. The back of the garment is made of a 78% nylon 22% spandex sheer knitted fabric. The brassiere features lined cups, elasticized adjustable shoulder straps and an adjustable double hook & eye rear closure.
Style 448 is a bikini panty constructed of a 78% nylon 22% spandex sheer knitted fabric with 73% nylon 27% cotton raschel lace-like fabric inserts at the hipbone area. The panty features an elasticized waistband and elasticized trim at the leg openings.
Style 449 is a thong styled bikini panty constructed of a 78% nylon 22% spandex sheer knitted fabric with 73% nylon 27% cotton raschel lace-like fabric inserts at the hipbone area. The panty features an elasticized waistband and elasticized trim at the leg openings.
You have indicated that United States and French origin fibers and yarns were used in the production of the fabric for all garments, which will be cut in Canada, followed by garment sewing in Mexico and packing in Canada for exportation to the United States.
The applicable tariff provision for Styles 4148, 4248, and 4348 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 17.2 percent ad valorem. In 2002 the general rate of duty will be 17.1 percent ad valorem.
The applicable tariff provision for Styles 448 and 449 will be 6108.22.9020, HTSUSA, 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 15.9 percent ad valorem. In 2002, the general rate of duty will be 15.8 percent ad valorem.
Each of the non-originating materials used to make Styles 4148, 4248, and 4348 have satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/62.36. The garments will be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
Styles 448 and 449 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 Styles 448 and 449 will be manufactured from United States and French origin fibers and yarns that will be cut in Canada, sewn into the finished garment 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 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division