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 > 2003 NY Rulings > NY I89318 - NY I89358 > NY I89356

Previous Ruling Next Ruling
NY I89356

January 16, 2003

CLA-2-61:RR:NC:TAB:354 I89356


TARIFF NO.: 6108.22.9020

Mr. David J. Evan
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue 33rd Floor
New York, NY 10167-3397

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

Dear Mr. Evan:

In your letter dated December 18, 2002, On behalf of Mast Industries, Inc., you requested a ruling on the status of a pair of panties from Mexico under the NAFTA. The sample will be returned as you requested.

The sample received, Style 9512, is a women's panty constructed from 84% nylon 16% spandex knit fabric. The lace-like garment features a scalloped waist and leg openings, center seam construction and a sewn-in gusset.

You have indicated that the fabric for the panty is knitted in the United States from the following yarns:

> 55% Nylon - U.S. Origin
> 3% Nylon/Lycra Cable Twist - U.S. Origin > 28% Bourdon - U.K. Origin
> 14% Lycra - U.S. Origin

The fabric is shipped in rolls to Mexico where it is cut and sewn into the finished garment and imported into the United States.

The applicable tariff provision for Style 9512 will be 6108.22.9020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s or girls’ slips, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of man-made fibers: other, women's. The general rate of duty will be 15.7 percent ad valorem.

You have asserted that the proper classification for non-originating bourdon yarn is HTS 5606.00.00.

As the panty is produced with foreign yarn, it does not meet the eligibility requirements of General Note 12(b)(i) HTSUSA. Therefore, we must ascertain whether the non-originating yarn qualifies for NAFTA eligibility under General Note 12(b)(ii), HTSUSA. To qualify under this provision, we must determine if the non-originating bourdon yarn undergoes the requisite change in tariff classification required in General Note 12(t), HTSUSA.

The finished knit panty that is produced with the non-originating yarns is classified in subheading 6108.22.9020, HTSUSA. The applicable subdivision (t) rule for Chapter 61, HTSUS, provides the following:

31. A change to subheadings 6108.22 through 6108.29 from any other chapter, except from heading 5106 through 5113, 5204 through5212, 5307 through 5308 or 5310 through 5311, chapter 54, or headings 5508 through 5516 or 6001 through 6006, 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.

Each of the non-originating materials used to make the panty has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/31, we note that the asserted classification for the yarn is not among the exceptions. The panty 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 646-733-3054.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: