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NY F80371




December 28, 1999

CLA-2-61:RR:NC:TA:354 F80371

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.92.0015; 6109.90.1065; 6208.92.0030

Mr. Ray Fragola
Lady Ester Lingerie Corporation
16 East 34th Street
New York, New York 10016

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of women’s garments from Mexico; Article 509. Also, the tariff classification of women’s garments from Guatemala.

Dear Mr. Fragola:

In your letter dated December 13, 1999, you requested a ruling on the status of women’s garments from Mexico under the NAFTA, as well as garments from Guatemala.

Two samples were submitted for review. Style 31822 is an underwear teddy with underwire cups constructed of a polyester raschel lace-like fabric. The sides and back are made of a sheer knitted nylon fabric. The garment has a center front panel constructed of a woven polyester fabric. The teddy also features a thong back, adjustable ribbon shoulder straps, floral embroidery trim across the top of the cups, an elasticized straight back neckline, and raschel lace-like fabric trim at the leg openings and at the front panel seams. The essential character is imparted by the knitted man-made fabrics which comprise the cups, sides and back of the garment.

Style 34822 is a matching camisole top and panty. The camisole top has underwire cups constructed of a polyester raschel lace-like fabric. The sides and back are made of a sheer knitted nylon fabric. The garment has a center front panel constructed of a woven polyester fabric. The camisole also features adjustable ribbon shoulder straps, floral embroidery trim across the top of the cups, an elasticized straight back neckline, raschel lace-like fabric trim at the front panel seams, and a hemmed bottom. The thong styled bikini panty is constructed of a woven polyester fabric. The panty features an elasticized waistband and high cut leg openings. The essential character of the camisole is imparted by the knitted man-made fabrics which comprise the cups, sides and back. The essential character of the panty is imparted by the woven polyester fabric.

You have indicated that all styles will be cut and sewn in Mexico and/or Guatemala. The 100% woven polyester fabric used for the style 34822 panty is made from Korean yarn which is processed and formed in Korea. The 65% polyester 35% rubber elastic used in the panty is made from U.S.A. yarn which is processed and formed in the U.S.A.

Materials for style 31822 and the style 34822 camisole follow: - Bra cups – 100% polyester raschel lace-like fabric made from U.S.A. yarn which is processed and formed in the U.S.A. - Sides and back – 100% knitted nylon fabric made from U.S.A. yarn which is processed and formed in the U.S.A. - Center front panel – 100% woven polyester fabric made from Korean yarn which is processed and formed in Korea. - Lace trim - 100% polyester raschel lace-like fabric made from U.S.A. yarn which is processed and formed in the U.S.A. - Underwire – metal processed and formed in the U.S.A. - Underwire casing – 100% cotton made from U.S.A. yarn which is processed and formed in the U.S.A. - Elastic – 65% polyester 35% rubber yarns from the U.S.A. which are processed and formed in the U.S.A. - Bra embroidery trim – 100% rayon yarns from non-Nafta countries processed and formed in the U.S.A. - Straps – 100% polyester ribbon from U.S.A. yarn which is processed and formed in the U.S.A.

The applicable subheading for style 31822 will be 6108.92.0015, 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: other: of man-made fibers . . . underwear: other women's. The general rate of duty will be 16.5%. In 2000, the general rate of duty will be 16.4 percent ad valorem.

The applicable subheading for the style 34822 camisole will be 6109.90.1065, HTSUSA, which provides for T-shirts, singlets, similar garments, knitted or crocheted: of other textile materials: of man-made fibers . . . women’s tank tops and or girls: tank tops and singlets: women’s. The general rate of duty will be 33 percent ad valorem. In 2000, the general rate of duty will be 32.8 percent ad valorem.

The applicable subheading for the style 34822 panty will be 6208.92.0030, HTSUSA, which provides for Women's or girls' singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: other: of man-made fibers . . . other: women's. The general rate of duty will be 16.5 percent ad valorem. In 2000, the general rate of duty will be 16.4 percent ad valorem.

The style 34822 panty falls within textile category designation 652. Based upon international textile trade agreements products of Mexico within textile category designation 652 are subject to quota.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

As stated previously, the essential character of styles 31822 and the style 34822 camisole top are imparted by the knitted man-made fabric which comprise the cups, sides and back of the garments. These two garments are made in the NAFTA territories using United States origin materials for those portions of the garments which determine the tariff classification of the good, thereby satisfying the requirements of HTSUSA General Note 12(b)(ii) and General Note 12(t) Chapter 61 rule 2. Styles 31822 and the style 34822 camisole top which are made in Mexico are entitled to a Free Rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The style 34822 panty does not qualify for preferential treatment under the NAFTA because one or more of the non-originating materials used in the production of the good will not undergo the change in tariff classification required by General Note 12(t)/62.32, HTSUSA which states:

A change to headings 6206 through 6210 from any other chapter, except from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 through 5311, chapter 54, or headings 5508 through 5516, 5801 through 5802 or 6001 through 6002, provided that the good is both cut and sewn or otherwise assembled in the territory of one or more of the NAFTA parties.

You have indicated that the fabric to make the style 34822 panty will be manufactured in Korea and then cut and sewn into the finished garments in Mexico. Noting Additional U.S. Note 3(b) to Section XI, HTSUSA, the panty may be eligible for a preferential duty rate under the Tariff Preference Levels (TPL); a TPL provides for a NAFTA rate to imports of a particular good up to the specified quantity, indicated in Additional U.S. Note 3(g)(i), upon compliance with all applicable regulations.

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.

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.

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, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20229.

Sincerely,

Robert B. Swierupski
Director,

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