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NY J87399

August 11, 2003

CLA-2-61:RR:NC:TAB:354 J87399


TARIFF NO.: 6108.92.0015

Ms. Sherri Desjardins
Menlo Worldwide Trade Services
Apparel, Retail & Textile
P.O. Box 610715
Dallas, TX 75261

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a G-String from Mexico; Article 509

Dear Ms. Desjardins:

In your letter dated July 8, 2003, on behalf of Courtauld’s Textiles America you requested a ruling on the status of a G-String from Mexico under the NAFTA.

The submitted sample, Style 1716 is women’s G-String with a front panel of finely knitted 71% nylon 29% spandex fabric. The garment features cotton knit gusset and elasticized edges. A pair of 5 mm wide elasticized fabric strips extend from the top of each front corner around to the rear and are stitched to a small ring. A third pair of identical strips sewn to the bottom of the front triangle is also stitched to the back ring and completes the garment. The front panel imparts the essential character of this garment for purposes of classification.

You have certified that the knit fabric used to form the front panel is formed in the United States from U.S. yarns and will cut in a NAFTA country. The gusset, leg elastic, string elastic, ring and threads is manufactured in non-NAFTA countries.

The applicable tariff provision for the G-String will be 6108.92.0015, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women’s or girls’ slips, petticoats, briefs, and panties . . . and similar garments, knitted or crocheted: other, underwear: other: women’s. The general rate of duty will be 16.1% ad valorem.

Each of the non-originating materials used to make Style 1716 has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/61.34. Namely:

A change to subheading 6108.91 through 6108.99 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 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.

The merchandise will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

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.

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

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