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NY 815620

November 2, 1995

CLA-2-61:R:NV:354 815620


TARIFF NO.: 6108.92.0005; 6212.10.9020

Ms. Lesley Krule
Import/Export Manager
I. Appel Corporation
136 Madison Avenue
New York, NY 10016

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of ladies' underwear from Mexico; Article 509

Dear Ms. Krule:

In your letter dated October 12, 1995 you requested a ruling on the status of undergarments from Mexico under the NAFTA. As you requested the samples will be returned to you.

Style 741229PS consists of two pieces. A long line styled bra top and knit underwear tap pants. The bra features underwired padded cups, four vertical stays, eight metal hook & eye rear closure and adjustable shoulder straps. The 100% polyester underpants feature an elastic tunnel waistband and wide leg openings. You indicate that all the fabric will be cut in the United States and sewn in Mexico. You also indicate that all the fabric is made in the U.S. except for the 100% polyester fabric used to make the tap pants and matching bottom trim on the bra. This fabric is made in Korea.

The applicable tariff provision for the bra will be 6212.10.9020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for brassieres, girdles, . . . whether or not knitted or crocheted: Brassieres: other, of man-made fibers. The general rate of duty will be 17.9 percent ad valorem.

The applicable tariff provision for the underpant will be 6108.92.0005, HTSUSA, which provides for women's or girls' slips, petticoats, briefs, panties . . . and similar articles, knitted or crocheted: other: of man-made fibers, underwear: underpants. The general rate of duty will be 16.9 percent ad valorem.

Each of the non-originating materials used to make the bra has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/62.36. The bra will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The underpant does not qualify for preferential treatment under the 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 General Note 12(t)/61.31, HTSUSA.

The underpants may be subject to a reduced rate of duty based upon the Tariff Preference Levels (TPL) established in Section XI, Additional U.S. Note 3(c), HTSUSA, up to the annual quantities specified in subdivision (g)(ii) of Note 4. Upon completion of the required documentation and up to the specified annual quantities, the underpants may be eligible for the preferential rate of 11.2 percent ad valorem.

You have also inquired about the marking requirements for this merchandise.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304.

The country of origin marking requirements for a "good of a NAFTA country" are also determined in accordance with Annex 311 of the North American Free Trade Agreement ("NAFTA"), as implemented by section 207 of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057) (December 8, 1993) and the interim amendments to the Customs Regulations published as T.D. 94-4 (59 Fed. Reg. 109, January 3, 1994) with corrections (59 Fed. Reg. 5082, February 3, 1994) and T.D. 94-1 (59 Fed. Reg. 69460, December 30, 1993). These interim amendments took effect on January 1, 1994, to coincide with the effective date of the NAFTA. The Marking Rules used for determining whether a good is a good of a NAFTA country are contained in T.D. 94-4 (adding a new Part 102, Customs Regulations). The marking requirements for these goods are set forth in T.D. 94-1 (interim amendments to various provisions of Part 134, Customs Regulations).

Section 134.45(a)(2) of the interim regulations, provides that "a good of a NAFTA country may be marked with the name of the country of origin in English, French, or Spanish. Section 134.1(g) of the interim regulations, defines a "good of a NAFTA country" as an article for which the country of origin is Canada, Mexico or the United States as determined under the NAFTA Marking Rules.

For this merchandise, both the bra and underpant should be marked with a securely affixed label with the words Mexico, Made in Mexico or Product of Mexico. The label should be sewn into a conspicuous location such as the waistband or side or rear seam. If the label is printed on both sides the country of origin must be on the front side.

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 212-466-5880.


Roger J. Silvestri

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