United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 809626 - NY 810253 > NY 809642

Previous Ruling Next Ruling
NY 809642




May 19, 1995

CLA-2-61:S:N5:809642 354

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.22.9020; 6212.10.9020

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 a ladies' brief and brassiere from Canada; Article 509

Dear Wagner:

In your letter dated April 18, 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 two samples. Style 717 is women's brief. The front and crotch are constructed from 94% nylon, 6% spandex lace-like knit fabric produced in Germany. The back, constructed from 84% nylon 16% spandex fabric, and 100% crotch lining are produced in Canada.

Style 7100 is a coordinating brassiere. The underwired cups, surrounding front material and part of the shoulder straps are constructed from 94% nylon 6% spandex lace-like knit fabric produced in Germany. The back is constructed from 84% nylon 16% spandex fabric knit in Canada. The shoulder straps are adjustable and a there is an adjustable double hook and eye closure at the rear.

The briefs consist of more than one material, therefore classification must be determined according to General Rule of Interpretation 3 of the Harmonized System. Customs Memorandum 084118, set out the factors for determining the essential character of garments. These factors were as follows:
if one component exceeds 60% of the visible surface area, that component will determine the classification of the garment unless the other component:

(1) forms the entire front of the garment; or

(2) provides a visual and significant decorative effect (e.g. a substantial amount of lace); or

(3) is over 505 by weight of the garment; or

(4) is valued at more than 10 times the primary component.

If no component comprises 60% of the visible surface are, or if any of the above four listed conditions are present, classification will be according to GRI 3(b) or 3(c), as appropriate.

The lace-like knit fabric forms the entire front of the garment and provides the essential character of the garment under GRI 3(b). The lace-like fabric is the component that will determine the classification of Style 717.

The applicable tariff provision for the brief will be 6108.22.9020, 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 man-made fibers. The general rate of duty will be 16.5 percent ad valorem.

The applicable tariff provision for the bra will be 6212.10.9020, HTSUSA, which provides for brassieres, . . . , whether or not knitted or crocheted: brassieres: other than containing lace, net or embroidery, of man-made fibers. The general rate of duty will be 17.9 percent ad valorem.

Chapter 61 rule 2 and Chapter 62 rule 3 found in the General Notes under 12(t) concern the originating determination of garments constructed from differing components. They state that "the rule applicable to the good shall only apply to the component that determines the classification of the good."

The brief does not qualify for preferential treatment under 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 HTSUSA General Note 12(t)/6108.22.

However, each of the non-originating materials used to make the brassiere has satisfied the changes in tariff classification required under the HTSUSA General Note 12(t)/6212.10 The brassiere will be entitled to a 5.4 percent ad valorem rate of duty under NAFTA upon compliance with all applicable laws, regulations, and agreements.

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

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

Previous Ruling Next Ruling

See also: