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NY H80631




May 24, 2001

CLA-2-61:RR:NC:TA:354 H80631

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.22.9020; 6212.90.0030

Ms. Judy Halasz
Vogue Brassiere Inc.
225 Sparks Avenue
Toronto, Ontario
Canada M2H 2S5

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of ladies’ garments from Canada, Article 509.

Dear Ms. Halasz:

In your letter dated April 17, 2001, you requested a ruling on the status of ladies’ garments from Canada under the NAFTA on behalf of Vogue Dessous International Inc.

Three samples were submitted for review. Style 316 is a ladies’ bikini panty featuring front side panels constructed of a 77% nylon 12% rayon 11% spandex raschel lace-like fabric with a 90% nylon 10% spandex knitted fabric comprising the balance of the panty. The panty features an elasticized waistband, a lined crotch panel, and high cut elasticized leg openings. The essential character of the panty is imparted by the 90% nylon 10% spandex knitted fabric.

Style 317 is a thong-styled panty version of style 316. Style 317 has only one raschel lace-like fabric front side panel at the right hip area. The essential character of the panty is imparted by the 90% nylon 10% spandex knitted fabric.

Style 318 is a garter belt constructed with two center front panels constructed of a 77% nylon 12% rayon 11% spandex raschel lace-like fabric. The balance of the garment which includes the side panels and the garment back is made of a 90% nylon 10% spandex knitted fabric. The garter belt features four elasticized straps with adjustable fasteners, a hook and eye rear closure, and elasticized trim at the top and bottom of the garment. The essential character of the panty is imparted by the 90% nylon 10% spandex knitted fabric

You have indicated that for all garments the knitted nylon spandex fabric is of United States origin and that the raschel lace-like fabric is of French origin. All garments will be cut, sewn and packed in Canada for exportation to the United States.

The applicable tariff provision for styles 316 and 317 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: other . . . women's. The general rate of duty will be 15.9 percent ad valorem.

The applicable tariff provision for style 318 will be 6212.90.0030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Brassieres, girdles, corsets, braces suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: other . . . of man-made fibers or man-made fibers and rubber or plastics. The rate of duty will be 6.7 percent ad valorem.

As stated previously, the essential character of all styles is imparted by the knitted nylon spandex fabric which comprise the largest portion of the garments. All styles are made in the NAFTA territories using United States origin materials for those portions of the garments which determine the tariff classification of the good, thereby satisfying the requirements of HTSUSA General Note 12(b)(ii) and General Note 12(t) Chapter 61 rule 2. Accordingly, all styles which are made in Canada are 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.

Sincerely,

Robert B. Swierupski
Director,

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