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NY 863734

June 12, 1991

CLA-2-61;62:S:N:N3H:354 863734

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6212.10.2020; 6109.90.1090; 6108.22.0020

Mr. Thomas W. Singer
C.J. Tower Inc.
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification of underwear from Canada.

Dear Mr. Singer:

In your letter dated May 23, 1991, on behalf of Vogue Brassiere Inc., you requested a tariff classification ruling.

You have submitted three samples. Your first submitted sample, style 3160, is a brassiere of knit man-made fabric. The middle of each cup is made from an openwork raschel knit fabric of 85% nylon and 15% spandex, the side of the cups and the back of the brassiere is made of knit fabric containing 40% nylon, 20% spandex and 40% cotton. This garment also features an underwire, adjustable straps, hook and eye back closure and a small bow in the middle of the cups. Your second submitted sample, which you describe as a bustier, style 3360, is an underwear top. The underwear top extends 13 inches from the top of the shoulder to the elasticized bottom. This top also features 1 inch wide shoulder straps and insert in the center of the garment which is made of 85% nylon and 14% spandex raschel knit openwork fabric. The rest of the garment is made of a knit fabric containing 40% nylon, 20% spandex and 40% cotton. Your third submitted sample, style 360, is a woman's brief of 40% nylon, 20% spandex and 40% cotton except for a small front section on both sides of the garment from the waist to the hi-cut leg opening. That section is of a knit openwork fabric consisting of 85% nylon and 15% spandex. This garment also features an elasticized waist, elasticized leg openings and a lined crotch.

The applicable subheading for style 3160, will be 6212.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, 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 style 3360, will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts,singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers, women's or girls': other. The duty rate will be 34 percent ad valorem.

The applicable subheading for style 360, will be 6108.22.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of man-made fibers... other: 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, will be entitled to a 14.4 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, will be entitled to a 13.2 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 6109.90.1090, HTS, which have originated in the territory of Canada, will be entitled to a 27.2 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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

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