CLA-2-61:RR:NC:TA:354 G89346
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 Canada, Article 509.
Dear Ms. Halasz:
In your letter dated March 23, 2001, you requested a ruling on the status of ladies’ garments from Canada under the NAFTA on behalf of Vogue Dessous International Inc.
Two garment samples were submitted for review. Style 251 is ladies’ bikini panty constructed of a 70% rayon 23% nylon 7% spandex knitted fabric in a floral printed design. The panty features an elasticized waistband, a lined crotch panel, and high cut elasticized leg openings. Style 261 is a thong styled panty version of style 251.
The fabric used to made the panties is of Italian origin which will be cut, sewn and packed in Canada for export to the United States.
The applicable tariff provision for styles 251 and 261 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 15.9 percent ad valorem.
Styles 251 and 261 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 panties will be manufactured in Italy and then cut, sewn, and packed 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