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NY A89891





December 19, 1996

CLA-2-62:RR:WA:354 A89891

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.22.9020; 6212.10.9020

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

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

Dear Ms. Halasz:

In your letter dated November 18, 1996, you requested a ruling on the classification and status of apparel from Canada under the NAFTA.

You have submitted two samples. Style 955 is a women's brief. The front and back are constructed from 83% nylon 17% spandex fabric produced in the U.S.A. and Canada. The sides are constructed from 88% nylon 12% spandex lace-like knit fabric produced in the U.S.A. The briefs feature an elasticized waist and leg openings.

Style 9500 is a coordinating brassiere. The top portion of the underwired cup is constructed of 88% nylon 12% spandex lace-like knit fabric produced in the U.S.A. The remainder of the brassiere is constructed of 83% nylon 17% spandex fabric produced in the U.S.A. The shoulder straps are adjustable and there is an adjustable double hook and eye closure at the rear.

You have indicated that the material for both garments will be cut and assembled in Canada.

The applicable tariff provision for style 955 will be 6108.22.9020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides Women's or girls slips, petticoats, briefs, panties . . . , knitted or crocheted: briefs and panties: of man-made fibers: other . . . women's. The general rate of duty is 16.4 percent ad valorem. The 1997 general rate of duty will be 16.3 percent ad valorem.

The applicable tariff provision for style 9500 will be 6212.10.9020, HTSUSA, which provides for brassieres, girdles, . . . and similar articles . . . : brassieres: other: other . . . of man-made fibers. The general rate of duty is 17.8 percent ad valorem. The 1997 general rate of duty will be 17.7 percent ad valorem.

Both garments, which have their essential components being made entirely in the territories using materials which themselves were originating, will satisfy the requirements of HTSUSA General Note 12(b)(iii). The brief is entitled to a 3.3 percent ad valorem rate of duty and the brassiere to a 3.6 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. In 1997 the NAFTA rate of duty for the brief will be 1.6 percent ad valorem, and rate for the brassiere will be 1.8 percent ad valorem.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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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