CLA-2-61:RR:NC:TAB:354 H82362
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 briefs and a brassiere from Canada; Article 509
Dear Ms Halasz:
In your letter dated June 5, 2001, you requested a ruling on the status of garments from Canada under the NAFTA.
Three samples were submitted, Style 665 is women’s brief constructed with a front and crotch panel made from embroidered 63% nylon 24% polyester 13% spandex knit fabric. The back panel is constructed of 78% nylon 22% spandex knit fabric. The garment features elasticized capping at the waist and leg openings and a sewn in gusset. Style 667 is a thong styled version of Style 665.
Style 6155 is an underwire brassiere made from embroidered fabric that matches in design and fabrication the material on the front of the brief and thong above. The bra has thinly padded cups, elasticized capping along the top edge that extends to create shoulder straps that may be adjusted and a double hook & eye adjustable rear closure.
You have indicated that each item will first be cut in Canada from U.S.A. fabric (U.S.A. yarn & fiber), sewn in Mexico, packed in Canada and imported from Canada to the U.S.A.
The applicable tariff provision for styles 665 and 667 will be 6108.22.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of made-made fibers: other, women’s. The duty rate will be 15.9 percent ad valorem.
The applicable tariff provision for the brassiere will be 6212.10.5020 HTS, which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassieres: containing lace, net or embroidery: other: of man-made fibers. The rate of duty will be 17.2 percent ad valorem.
The garments, being made entirely in the territories of Canada and Mexico using materials which themselves were originating, will satisfy the requirements of HTSUSA General Note 12(b)(iii). The merchandise will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
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