CLA-2-61:R:NV:354 815013

Mrs. Alice Wagner
Tower Group International
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of ladies' underwear from Canada; Article 509

Dear Mrs. Wagner:

In your letter dated September 15, 1995, on behalf of Vogue Brassiere Inc., you requested a ruling on the classification and status of apparel from Canada under the NAFTA.

You have submitted three samples. Styles 113, 232, and 553 are panties constructed from 51% cotton, 41% polyester 8% spandex knit fabric produced in Canada. You indicate that the cotton is from Brasil, the Polyester from the U.S.A. and the spandex from Canada. The elastic used in the waistband and leg openings is produced in Canada.

The applicable tariff provision for the panties will be 6108.21.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's or girls slips, petticoats, briefs, panties . . . , knitted or crocheted: briefs and panties: of cotton. The general rate of duty will be 8 percent ad valorem.

The merchandise 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)/61.30, HTSUSA.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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 212-466-5880.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1301 Constitution Ave., NW, Franklin Court, Washington, DC 20229.


Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division