NY 894808 - The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a bra and panties from Canada. - United States International Trade Commision Rulings

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 > 1994 NY Rulings > NY 894755 - NY 894917 > NY 894808

Previous Ruling Next Ruling
NY 894808

February 18, 1994

CLA-2-61:S:N:N5:354 894808

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 and status under the North American Free Trade Agreement (NAFTA), of a bra and panties from Canada.

Dear Ms. Leonard:

In your letter dated February 16, 1994, you requested a ruling on the status of a bra and panties from Canada under the NAFTA.

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. You state that the bra and panties are wholly made in Canada. All the materials, including the wire and fabric are of Canada origin.

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.

The bra, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12 (b) (i), and will therefore be entitled to a 7.2 percent ad valorem rate of duty under the (NAFTA) upon compliance with all applicable laws, regulations and agreements.

The panty, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12 (b) (i), and will therefore be entitled to a 6.6 percent ad valorem rate of duty under the (NAFTA) upon compliance with all applicable laws, regulations and agreements.

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.

This ruling letter is binding only as to the party to whom it is issued a may be relied on only by that party.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling