CLA-2-61:RR:NC:TA:354 F89354
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 July 4, 2000, you requested a ruling on the status of ladies’ garments from Mexico under the NAFTA on behalf of Vogue Dessous International Inc.
Four samples were submitted for review. Style U8070 is an underwire brassiere with padded and lined cups. The top portion of the cups and the garment sides at the front are constructed of a 65% nylon 23% rayon 12% spandex raschel lace-like fabric. The bottom portion of the cups and the garment back are constructed of a 78% nylon 22% spandex knitted fabric. The brassiere features double spaghetti shoulder straps at the front that attach to an elasticized adjustable strap at the rear and an adjustable double hook & eye rear closure.
Style U3095 is an underwire brassiere constructed of a 91% nylon 9% spandex knitted fabric. The brassiere features heat set fabric cups, elasticized adjustable shoulder straps and an adjustable double hook & eye rear closure. Style U3395 is a padded cup version of style U3095.
Style U395 is a ladies’ bikini panty constructed of a knitted 91% nylon 9% spandex fabric. The panty features an elasticized waistband and high cut leg openings and a lined crotch panel.
Please note that Rule No. 6 of The Textile Fiber Products Identification Act requires the use of generic fiber names when marking textile products.
You have indicated that the materials for brassiere style U8070 are products of the United States, and that materials for brassiere styles U3095 and U3395 are products of Canada. You have indicated that the panty style U395 is made of a non-Nafta qualifying fabric of United States origin spandex and United Kingdom origin nylon. All garments will be cut, sewn and packed in Canada.
The applicable tariff provision for styles U8070, U3095 and U3395 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 17.3 percent ad valorem.
The applicable tariff provision for style U395 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 16 percent ad valorem.
Styles U8070, U3095 and U3395 being made entirely in the territories 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.
The style U395 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 good 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 U395 panty will be manufactured in the United States and the United Kingdom and then cut and sewn into the finished garments in Canada. Noting Additional U.S. Note 3(b) to Section XI, HTSUSA, the panty 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