CLA-2-61:S:N:N5:354 893095
Ms. Cindy Leonard
Lady Calston
320 Attwell Drive
Rexdale, Ontario
Canada M9W 5B7
RE: The tariff classification of bra and panties from Canada.
Dear Ms. Leonard:
In your letter dated December 7, 1993, you requested a tariff
classification ruling.
The item submitted is a two-piece set called "Hipsfree
Lingere" which consists of a bra and panty type bottom. The bra
is constructed from 100% polyester rashel lace material. The bra
features spaghetti style shoulder and back straps which are tied
to adjust the fit and hold the cups in place. A small bow is
centered between the cups. The bottom portion is constructed from
the same fabric with a 100% polyester knit liner. The garment,
which does not cover the hips, is held in place on the body by
means of twin C-shaped wires. The wire frame, located between the
lace and liner fabrics, measures 55cm and has a V front and T back.
The applicable subheading for the bra will be 6212.10.2020,
Harmonized Tariff Schedule of the United States (HTS), which
provides for brassieres, girdles . . ., whether or not knitted or
crocheted: brassieres, other, of man-made fibers. The duty rate
will be 18 percent ad valorem. The applicable subheading for the
panty will be 6108.22.0020 HTS, which provides for women's or
girls' slips, petticoats, briefs, panties, . . . , knitted or
crocheted: briefs and panties: of man-made fibers, women's. The
duty rate will be 16.6 percent ad valorem.
Goods classifiable under subheading 6212.10.2020, HTS, which
have originated in the territory of Canada, and are imported on or
prior to December 31, 1993, will be entitled to a 9 percent ad
valorem rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
Goods classifiable under subheading 6108.22.0020, HTS, which
have originated in the territory of Canada, and are imported on or
prior to December 31, 1993, will be entitled to a 8.3 percent ad
valorem rate of duty under the United-States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
Effective January 1, 1994, with the implementation of the North
American Free Trade Agreement (NAFTA), preferential treatment for
goods under FTA will be discontinued.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport