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NY B85490

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June 3, 1997

CLA-2-61:RR:NC:TA:354 B85490

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050; 6107.12.0010; 6108.22.9020; 6109.90.1090; 6207.92.4020; 9802.00.90

Ms. Sara Gradilla
R. L. Jones
P.O. Box 488
San Luis, Arizona 85349

RE: The tariff classification of women's and men's garments from Mexico. U.S. cut parts, assembly operation.

Dear Ms. Gradilla:

In your letter dated May 2, 1997, filed on behalf of Fantasy Lingerie, you requested a tariff classification ruling. The provided samples will be returned as per your request.

Five styles of women's and men's garments were submitted for classification. You have indicated that the garment fabric components will be formed and cut in the United States followed by assembly in Mexico.

Style 322AP is a men's "Tarzan" thong style brief constructed of an animal print knitted nylon fabric. The garment features fringes and has an elasticized waistband.

Style 922AP is a women's "Jane" bra top and thong style panty set constructed of an animal print knitted nylon fabric. The bra top features two triangle shaped fringe covered fabric cups with two elasticized bands serving as a halter strap and bottom. The thong style panty features fringes and has an elasticized waistband.

Style B22 is a three piece set consisting of the men's "Tarzan" thong brief/style 322AP and the women's "Jane" bra top and thong panty set/style 922AP.

Style 1550-01 is a men's harness made from cellular plastic combined with textile fabric where textile fabric is present merely for reinforcing purposes. The harness features a one inch wide ribbon waistband which tightens by means of two plastic buckles at the hip bones.

Style VLK consists of a men's woven nylon fabric G-string with hearts printed across the front of the garment in a matching fabric pouch.

In Headquarters Ruling Letter 957615 of May 24, 1995, Customs classified a pair of women's flannel boxer style shorts with matching bag. In that ruling the shorts and bag were considered a composite good.

Since the pouch in this instance is not specially shaped or fitted to contain the G-string and is clearly suitable for reuse, it does not meet the requirements for classification by the application of General Rules of Interpretation (GRI) 5(a) or 5(b). The G-string and pouch do however constitute a composite good under GRI 3(b). As such they are classified by the component which gives them their essential character. In this case the woven G-string imparts the essential character of this composite good.

The applicable subheading styles 322AP and B22 "Tarzan" men's thong brief will be 6107.12.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: underpants and briefs: of man-made fibers . . . men's. The duty rate will be 15.7 percent ad valorem.

The applicable tariff provision for the style 922AP women's bra top and the style B22 women's bra top will be 6109.90.1090, HTS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers . . . women's or girls': other. The general rate of duty will be 33.4 percent ad valorem.

The applicable tariff provision for the style 922AP women's panty and the style B22 women's panty will be 6108.22.9020, HTS, which provides for Women's or girls slips, petticoats, briefs, panties . . . , knitted or crocheted: briefs and panties: of man-made fibers. The general rate of duty will be 16.3 percent ad valorem.

The applicable tariff provision for style 1550-01 will be 3926.20.9050, HTS, which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories (including gloves): other: other . . . other. The general rate of duty will be 5 percent ad valorem.

Style 1550-01, being made entirely in the territory of the United States and Mexico using materials which themselves were originating, will satisfy the requirements of HTSUSA General Note 12(b)(iii). The merchandise will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The applicable tariff provision for the style VLK G-string and pouch will be 6207.92.4020, HTS, which provides for Men's or boys' singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles (con.): other: of man-made fibers: other . . . other. The general rate of duty will be 11 percent ad valorem.

One of the special provisions contained in Annex 300-B of the North American Free Trade Agreement ("NAFTA") is Appendix 2.4, which provides for the elimination of customs duties on textile and apparel goods that are assembled in Mexico from fabrics wholly formed (in this case both knit and woven) and cut in the U.S. To implement this provision, a new tariff item was created in subheading 9802.00.90, HTSUS.

Subheading 9802.00.90, HTSUS, provides as follows:

Textile and apparel goods, assembled in Mexico in whole of fabrics wholly formed and cut in the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process; provided that goods classifiable in Chapters 61, 62, or 63 may have been subject to bleaching, garment dyeing, stone-washing, acid-washing or perma-pressing after assembly as provided for herein.

In the instant case with the exception of style 1550-01, if the fabric used to make the garments is fabricated and cut ready for assembly in the United States, the items may be entered under subheading 9802.00.90, Harmonized Tariff Schedule of the United States (HTS), subject to a free rate of duty under the provisions of Mexican Special Regime, upon compliance with documentary requirements.

Additionally, as Special Regime products, these items, when imported from Mexico, are not subject to quota or visa requirements.

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,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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See also:

• Tariff No.: 3926.20.90 - Articles of apparel & clothing accessories, of plastic, nesoi
• Tariff No.: 6107.12.00 - Men's or boys' underpants and briefs, knitted or crocheted, of man-made fibers
• Tariff No.: 6108.22.90 - Women's or girls' briefs and panties (other than disposable), of man-made fibers, knitted or crocheted
• Tariff No.: 6109.90.10 - T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of man-made fibers
• Tariff No.: 6207.92.40 - Men's or boys' singlets and other undershirts, not knitted or crocheted, of man-made fibers, nesoi
• Tariff No.: 9802.00.90 - Textile and apparel goods, assembled in Mexico in which all fabric components were wholly formed and cut in the United States, etc.