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NY A84492




June 19, 1996

CLA-2-62:RR:NC:WA:354 A84492

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.22.9020; 6212.10.9020

Ms. Judy Halasz
Vogue Brassiere Incorporated
225 Sparks Avenue
Willowdale
Ontario, Canada M2H 2S5

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of ladies' apparel from Canada; Article 509

Dear Ms. Halasz:

In your letter dated June 6, 1996 you requested a ruling on the status of ladies' apparel from Canada under the NAFTA.

You have submitted four samples. Style 920 is a women's knitted fabric brief. The brief is constructed with fabric knit in Canada from 81% Italian nylon filament yarn and 19% American spandex filament yarn. The side front panels are trimmed with lace-like fabric made of 90% nylon and 10% spandex knit in Canada from American yarns. Style 9120 is a coordinating two panel underwire brassiere. The bottom panel of the brassiere cup and the straps, are constructed of lace-like fabric made of 90% nylon and 10% spandex knit in Canada from American yarns. The top panel of the cup and the back of the brassiere, are constructed of 81% nylon and 19% spandex fabric knit in Canada from Italian and American yarns. The shoulder straps are adjustable and there is a double hook and eye closure at the rear.

Style 500 is a women's knitted fabric brief. The front of the brief is constructed with fabric knit in the United States from non-NAFTA originating 40% cotton, 39% nylon, and 21% American spandex yarns. The back of the brief is made of 95% cotton and 5% spandex fabric knitted in Canada from Pakistan cotton yarns and American spandex yarns. Style 5100 is a coordinating underwire brassiere. The cups, sides and the front portion of the straps are constructed of 39% nylon, 21% spandex and 40% cotton fabric knitted in the United States from domestic and non-NAFTA originating yarns. The back of the brassiere is made of 95% cotton and 5% spandex fabric knitted in Canada from Pakistan cotton yarns and American spandex yarns. The shoulder straps are adjustable and there is a double hook and eye closure at the rear.

The applicable tariff provision for the briefs will be 6108.22.9020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of man-made fibers: other: women's. The general rate of duty will be 16.4 percent ad valorem.

The applicable subheading for the brassieres will be 6212.10.9020, HTS, which provides for Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassieres: other: other . . . of man-made fibers. The general rate of duty will be 17.8 percent ad valorem.

The briefs do not qualify for preferential treatment under the NAFTA because materials used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/61.31, HTSUSA.

The briefs may, however, qualify for a preferential duty rate under the Tariff Preference Levels defined in the HTSUSA, section XI, additional U.S. note 3(a). Since the garments are cut and sewn in Canada, they would qualify for the reduced rate up to the quantity specified in note 3(f) provided that the imported merchandise is accompanied by a Certificate of Eligibility.

Each of the non-originating materials used to make the brassieres has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/6212.10. The brassieres will be entitled to a 3.6 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

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.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter to the Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1301 Constitution Avenue N.W., Franklin Court, Washington, D.C. 20229.

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 212-466-5880.

Sincerely,

Roger J. Silvestri
Director

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