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April 22, 1999

CLA-2-62:RR:NC:TA:354 E80180

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.22.9020; 6109.90.1065; 6212.10.9020

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

RE: The tariff classification of ladiesÂ’ garments from Canada.

Dear Ms. Halasz:

In your two letters dated March 29, 1999, you requested a tariff classification ruling on behalf of Vogue Dessous International Inc.

Seven samples covering your two submissions were provided for review. Style 3015, is an underwire brassiere constructed of a 75% nylon 25% spandex knitted fabric. The brassiere features raschel lace-like trim across the top of the cups, adjustable elasticized shoulder straps, and a double hook rear closure.

Style 3000, is brassiere constructed of a 75% nylon 25% spandex knitted fabric. The brassiere features padded cups with vertical wire stays on either side of the bust, raschel lace-like trim around the bottom the brassiere, fabric covered shoulder straps which are elasticized and adjustable at the rear, and a double hook rear closure.

Style 300 is a bikini panty constructed of a 75% nylon 25% spandex knitted fabric. The panty features raschel lace-like trim across the top of the front panel, an elasticized waistband and leg openings and a sewn-in crotch liner.

Style 3315 is a camisole constructed of a 75% nylon 25% spandex knitted fabric. The camisole features raschel lace-like trim across the top of the slightly rounded neckline, fabric covered spaghetti shoulder straps which are elasticized and adjustable at the rear, and a hemmed bottom.

Style 335 is a panty brief constructed of a 75% nylon 25% spandex knitted fabric. The panty features an elasticized waistband, raschel lace-like trim at the leg openings, and a sewn-in crotch liner.

Style 3134 is an underwire brassiere constructed of a sheer 78% nylon 22% spandex knitted fabric. The brassiere features adjustable elasticized shoulder straps which are doubled at the front, and a double hook rear closure.

Style 334 is a bikini panty constructed of a sheer 78% nylon 22% spandex knitted fabric. The panty features an elasticized waistband and high cut leg openings, and a sewn-in crotch liner.

You have indicated that the materials for the garments are products of the United States with the exception of the style 3000 padding which a product of Canada. Materials for all garments will be cut in Canada, assembled in Mexico, and returned to Canada for packing and exportation to the United States. As recently discussed, this information is insufficient for issuance of a NAFTA ruling by this office.

The applicable tariff provision for the styles 3015, 3000, and 3134 will be 6212.10.9020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 rate of duty will be 17.4 percent ad valorem.

The applicable tariff provision for styles 300, 334 and 335 will be 6108.22.9020, HTSUSA, which provides for 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 will be 16.1 percent ad valorem.

The applicable tariff provision for the style 3315 will be 6109.90.1065, HTSUSA, which provides for T-shirts, singlets, . . . and similar garments knitted or crocheted: of man-made fibers, women's or girls': tank tops and singlets, women's. The general rate of duty will be 33 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

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 212-637-7083.

Sincerely,

Robert B. Swierupski
Director,

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