NY 893095 - The tariff classification of bra and panties from Canada. - United States International Trade Commision Rulings

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NY 893095

December 30, 1993

CLA-2-61:S:N:N5:354 893095

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.22.0020; 6212.10.2020

Ms. Cindy Leonard
Lady Calston
320 Attwell Drive
Rexdale, Ontario
Canada M9W 5B7

RE: The tariff classification of bra and panties from Canada.

Dear Ms. Leonard:

In your letter dated December 7, 1993, you requested a tariff classification ruling.

The item submitted is a two-piece set called "Hipsfree Lingere" which consists of a bra and panty type bottom. The bra is constructed from 100% polyester rashel lace material. The bra features spaghetti style shoulder and back straps which are tied to adjust the fit and hold the cups in place. A small bow is centered between the cups. The bottom portion is constructed from the same fabric with a 100% polyester knit liner. The garment, which does not cover the hips, is held in place on the body by means of twin C-shaped wires. The wire frame, located between the lace and liner fabrics, measures 55cm and has a V front and T back.

The applicable subheading for the bra will be 6212.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for brassieres, girdles . . ., whether or not knitted or crocheted: brassieres, other, of man-made fibers. The duty rate will be 18 percent ad valorem. The applicable subheading for the panty will be 6108.22.0020 HTS, which provides for women's or girls' slips, petticoats, briefs, panties, . . . , knitted or crocheted: briefs and panties: of man-made fibers, women's. The duty rate will be 16.6 percent ad valorem.

Goods classifiable under subheading 6212.10.2020, HTS, which have originated in the territory of Canada, and are imported on or prior to December 31, 1993, will be entitled to a 9 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 6108.22.0020, HTS, which have originated in the territory of Canada, and are imported on or prior to December 31, 1993, will be entitled to a 8.3 percent ad valorem rate of duty under the United-States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Effective January 1, 1994, with the implementation of the North American Free Trade Agreement (NAFTA), preferential treatment for goods under FTA will be discontinued.

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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