CLA-2-62:RR:NC:TA:354 H85976
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.
Three samples were provided for review. Style 3001 is an underwire brassiere with the upper portion of the cups constructed of a 80% nylon 20% spandex raschel lace-like fabric and the lower portion of the cups constructed of a 84% nylon 16% spandex raschel lace-like fabric. The garment back is constructed of a 85% nylon 15% spandex knitted fabric. The brassiere features lined lower cups, elasticized adjustable shoulder straps and an adjustable triple hook & eye rear closure.
Style 64234 is an underwire brassiere constructed of a 58% nylon 18% spandex 12% rayon 12% polyester embroidered fabric. The brassiere features padded cups, elasticized adjustable shoulder straps and an adjustable double hook & eye rear closure. Style 64238 is a matching thong-styled bikini panty with an elasticized waistband and elasticized trim at the leg openings.
You have indicated that United States origin fiber and yarn were used in the production of the fabric for Style 3001, which will be cut in Canada, followed by garment sewing in Mexico and packing in Canada for exportation to the United States.
United States, Mexican and Korean origin fibers and yarns were used in the production of the fabric for Styles 64234 and 64238 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 Style 3001 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 Style 64234 will be 6212.10.5020, HTSUSA, 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. In 2002, the general rate of duty will be 17.1 percent ad valorem.
The applicable tariff provision for style 64238 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.
Style 3001 being made entirely in the territories using materials which themselves were originating, will satisfy the requirements of HTSUSA General Note 12(b)(iii). The garment will therefore be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
Each of the non-originating materials used to make style 64234 have satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/62.36. The garment will be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
The style 64238 panty does 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 64238 panty will be manufactured from United States, Mexican and Korean 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