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NY 887921




July 13, 1993

CLA-2-62:S:N:N5:354 887921

CATEGORY: CLASSIFICATION

TARIFF NO.: 6212.10.1010; 6108.21.0010

Ms. Sandra L. Marshanke
Tower Group International, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification of brassieres and briefs from Canada.

Dear Ms. Marshanke:

In your letter dated June 29, 1993, on behalf of Vogue Brassiere Inc., you requested a tariff classification ruling.

Style 3145 is a cotton underwire brassiere. The item features adjustable shoulder straps, a bra type back hook closure, padded cups with embroidered mesh at the top and a small bow between. Style 3345 is identical to style 3145, except the bra cups are not padded.

Style 345 is a knit cotton brief. The brief features an elasticized waist with a small bow in the middle, embroidered mesh at the hi-cut leg openings, the remainder of the leg openings are elasticized and a two ply cotton crotch.

The applicable subheading for styles 3145 and 3345 will be 6212.10.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for brassieres,... containing lace, net or embroidery, of cotton. The duty rate will be 32 percent ad valorem.

The applicable subheading for the 345 will be 6108.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' slips, petticoats, briefs,... knitted or crocheted: briefs and panties: of cotton, women's. The duty rate will be 8.1 percent ad valorem.

Goods classifiable under subheading 6212.10.1010, HTS, which have originated in the territory of Canada, will be entitled to a 16 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 6108.10.2010, HTS, which have originated in the territory of Canada, will be entitled to a 4 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (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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