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NY B85349

May 23, 1997

CLA-2-61:RR:NC:TA:354 B85349


TARIFF NO.: 6108.22.9020; 6108.92.0015; 6109.90.1090; 9802.00.90 Ms. Sara Gradilla
R. L. Jones
P.O. Box 488
San Luis, Arizona 85349

RE: The tariff classification of knitted women's garments from Mexico. U.S. cut parts, assembly operation.

Dear Ms. Gradilla:

In your letter dated May 2, 1997, filed on behalf of Fantasy Lingerie, you requested a tariff classification ruling. The provided samples will be returned as per your request.

Five samples of women's garments were submitted for classification. You have indicated that the garment fabric components will be formed and cut in the United States followed by assembly in Mexico.

Style S-3306AP is a women's teddy constructed of a knitted animal print nylon fabric. The teddy features a bra top with a plastic hook closure at the front, a thong bikini bottom which attaches at the frontside by means of plastic hook closures at the hip bone, and elasticized capping which covers the ends of the entire garment.

Style 6091 is a women's thong bodysuit constructed of a knitted nylon mesh fabric with a halter neck which is constructed of a raschel lace-like fabric with a three snap closure at the back of the neck. Elasticized lace-like trim surrounds the entire garment.

Style F2403 is a women's thong bodysuit constructed of a five panel sheer knitted nylon material with hearts printed throughout the garment. The bodysuit features adjustable ribbon spaghetti straps, a low cut front with a ribbon closure at the middle of the bust, and raschel lace-like trim around the top and at the leg openings.

Style 275 is a women's panty constructed of a sheer nylon knit flutter fabric with a split crotch. The bikini panty features an elasticized waistband with constrasting color raschel lace-like trim and a bow sewn at the middle of the waistband. The ends of both the high cut leg openings and split crotch are stitched with constrasting color thread.

Style 863F is a women's camisole and panty set constructed of a nylon rachel lace-like knitted material. The five panel camisole features adjustable ribbon and lace spaghetti straps, a v-cut front which is sewn closed at three bow covered intervals down the front, and rachel lace-like trim at the top and bottom of the garment. The thong bikini features lace-like trim on both the elasticized waistband and high cut leg openings, and a bow sewn at the middle of the waistband.

The applicable subheading for styles S-3306AP, 6091, and F2403 and will be 6108.92.0015, 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: other: of man-made fibers . . . underwear: other women's. The rate of duty will be 16.7%.

The applicable tariff provision for the styles 275 and 863F panty will be 6108.22.9020, HTS, 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 16.3 percent ad valorem.

The applicable tariff provision for the style 863F camisole will be 6109.90.1090, 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 general rate of duty will be 33.4 percent ad valorem.

One of the special provisions contained in Annex 300-B of the North American Free Trade Agreement ("NAFTA") is Appendix 2.4, which provides for the elimination of customs duties on textile and apparel goods that are assembled in Mexico from fabrics wholly formed (in this case knit) and cut in the U.S. To implement this provision, a new tariff item was created in subheading 9802.00.90, HTSUS.

Subheading 9802.00.90, HTSUS, provides as follows:

Textile and apparel goods, assembled in Mexico in whole of fabrics wholly formed and cut in the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process; provided that goods classifiable in Chapters 61, 62, or 63 may have been subject to bleaching, garment dyeing, stone-washing, acid-washing or perma-pressing after assembly as provided for herein.

In the instant case, if the fabric used to make the garments is fabricated and cut ready for assembly in the United States, the items may be entered under subheading 9802.00.90, Harmonized Tariff Schedule of the United States (HTS), subject to a free rate of duty under the provisions of Mexican Special Regime, upon compliance with documentary requirements.

Additionally, as Special Regime products, these items, when imported from Mexico, are not subject to quota or visa requirements.

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

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.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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