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NY 868762

December 12, 1991

CLA-2-61;62:S:N:N3H:354 868762

CATEGORY: CLASSIFICATION

TARIFF NO.: 6212.10.2010; 6108.21.0010

Mr. David M. Blake
C.J. Tower, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification of women's underwear from Canada.

Dear Mr. Blake:

In your letter dated November 13, 1991, on behalf of Vogue Brassiere Incorporated, you requested a tariff classification ruling.

You have submitted four samples. The first sample, style 9160 is a woman's brassiere. The cups and sides of the garment are made of 77% cotton 23% nylon openwork knit "lace-like" fabric. The back of the garment is made of a finely knit cotton fabric. This brassiere features adjustable straps, an underwire and a back hook-type closure. Style 9260 is a woman's brassiere. The cups and an insert in the middle of the back of the garment are made of 77% cotton 23% nylon openwork knit "lace- like" fabric. The remainder of the back is made of a finely knit cotton fabric. This brassiere features adjustable straps, an underwire and a front hook-type closure.

Style 960 is a woman's brief. The front panel of the brief is made of a 77% cotton 23% nylon openwork knit "lace-like" fabric. The remainder of the brief is made of 92 cotton and 8% spandex knit fabric with a cotton crotch. This brief features an elasticized waist and hi-cut elasticized leg openings. Style 961 is similar to style 960, except it has a very high cut back.

The applicable subheading for styles 9160 and 9260 will be 6212.10.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for brassieres, girdles,... and similar articles and parts thereof, whether or not knitted or crocheted: brassieres: other, of cotton. The duty rate will be 18 percent ad valorem.

The applicable subheading for styles 960 and 961 will be 6108.21.0010, HTS, which provides for women's or girls' slips, petticoats, briefs, panties,... and similar articles knitted or crocheted: briefs and panties: of cotton, women's. The duty rate will be 8.1 percent ad valorem.

Goods classifiable under subheading 6212.10.2010, HTS, which have originated in the territory of Canada, will be entitled to a 12.6 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 6108.21.0010, HTS, which have originated in the territory of Canada, will be entitled to a 5.6 percent rate of duty under the FTA upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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