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NY H80257

May 21, 2001

CLA-2-61:RR:NC:TAB:354 H80257


TARIFF NO.: 6108.22.9020

Mr. Ken Dickinson
Vanity Fair Intimates, LP
2801 Galveston
McAllen, TX 78502

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

Dear Mr. Dickinson:

In your letter received by this office on April 27, 2001, you requested a ruling on the classification and status of a Victoria’s Secret label thong from Mexico under the NAFTA.

Style 3093 (VF#32-03-093) is a thong styled panty. The center seamed two pieced front panel is made with sheer embroidered knit 53% nylon 37% rayon 10% cotton fabric of Swiss origin. The balance of the material used to make the garment is of U.S. origin and consists of a covered elasticized waist, sheer knit side and back panels of 84% nylon 16% rayon, a cotton gusset and elasticized edging at the leg openings. The essential character of the panty is imparted by the embroidered fabric front component. You have indicated that the Swiss fabric will be cut and assembled with the U. S. origin material in Mexico.

The applicable tariff provision for the thong style panty will be 6108.22.9020, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for Women's or girls' slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: of made-made fiber: other, women’s. The general rate of duty will be 15.9 percent ad valorem.

The non-originating material used to make the thong has satisfied the changes in tariff classification required under HTSUSA General Note (GN)12(t)/61.31, that states:

A change to subheadings 6108.22 through 6108.29 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54, or headings 5508 through 5516 or 6001 through 6002, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or more of the NAFTA parties.

When applying the above, GN 12(t)/61, Chapter rule 2, must also be applied. That rule states:

For purposes of determining the origin of a good of this chapter, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good, and such component must satisfy the tariff change requirements set out in the rule for that good. If the rule requires that the good must also satisfy the tariff change requirements for visible lining fabrics listed in chapter rule 1 for this chapter, such requirement shall only apply to the visible lining fabric in the main body of the garment, excluding sleeves, which covers the largest surface area, and shall not apply to removable linings.

As the heading for the Swiss embroidered fabric (HTS 5810) is not excepted by subdivision (t) for subheading 6108.22, HTSUS, the non-originating material from Switzerland does undergo the requisite change in tariff classification. Accordingly, the thong is eligible for the NAFTA preference.

The thong will be entitled to a free rate of duty under the 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).

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 212-637-7083.


Robert B. Swierupski

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