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NY 804199





December 20, 1994

CLA-2-61:N:5:354 804199

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.22.0020

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

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of panties from Canada.

Dear Ms. Wagner:

In your letter dated November 23, 1994, on behalf of Vogue Brassiere, Inc., you requested a tariff classification ruling.

Your submitted sample, style 851, is a tanga of 76% nylon and 24% spandex knitted fabric. The garment features an elasticized waist, elasticized leg openings and a cotton crotch.

You state all cutting, sewing and packing is done in Canada. The 76% nylon and 24% spandex fabric is produced in the U.S.

The applicable subheading for style 851, will be 6108.22.0020, Harmonized Tariff Schedule (HTS), which provides for women's or girls' slips, petticoats, briefs, panties, . . . , knitted or crocheted: briefs and panties: of man-made fibers. The duty rate will be 16.6 percent ad valorem.

Style 851, being made entirely in the territory of Canada, using materials which themselves were originating, will satisfy the requirements of HTUSA General Note 12 (b) (iii). The merchandise will therefore be entitled to a 6.6 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations and agreements.

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.

This ruling letter is binding only as to the party to whom it is issued and may be relied upon only by that party.

Sincerely,

Jean F. Maguire
Area Director

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