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NY L85538




July 7, 2005

CLA-2-62:RR:NC:TAB:354 L85538

CATEGORY: CLASSIFICATION

TARIFF NO.: 6212.10.5020, 9820.11.15

Ms. Suzanne Ellers
Coloplast Corp.
1955 West Oak Circle
Marietta, GA 30062-2249

RE: The tariff classification and country of origin status of a woman’s bra under the Caribbean Basin Trade Partnership Act (CBTPA) from Costa Rica; 19 CFR 102.21(c)(2); tariff shift

Dear Ms. Ellers:

In your letter dated June 2, 2005, you requested a tariff classification ruling.

You have submitted a sample of a woman’s bra that you refer to as a Lace Soft Cup Bra, style #2151. The upper portion of the bra cups are made of lace material consisting of 90% nylon and 10% spandex. The lower portion of the bra cups and sides of the bra are made of 100% polyester. The bra features inner pockets made of 80% nylon and 20% spandex, adjustable shoulder straps and a triple adjustable hook and eye closure on the back. The back portion is made of 80% nylon and 20% spandex.

You believe that this garment qualifies for duty-free treatment under CBTPA subheading 9820.11.15 because at least 75% of the aggregate declared customs value of the fabric (exclusive of all findings and trimmings) is formed in the U.S. and is used in the production of this garment. You state that Coloplast both cuts and sews this product in Costa Rica and will be importing the bras by air into the port of Atlanta. You state that the country of origin for all raw materials will be the U.S., such as all component fabrics, elastics, thread, etc. The raw materials will be sent to Costa Rica, where they will be cut into component parts and assembled into the finished bras. You state that all manufacturing and assembly operations take place in Costa Rica, and there will not be any materials of foreign origin incorporated into the bras.

The applicable subheading for the Lace Soft Cup Bra will be 6212.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassieres: containing lace, net or embroidery: other, of man-made fibers. The rate of duty will be 16.9% ad valorem.

COUNTRY OF ORIGIN – LAW AND ANALYSIS:

Section 334 of the Uruguay Round Agreements Act (“section 334”) provides rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 CFR 102.21), implements section 334. Pursuant to 19 CFR 102.21, the country of origin of a textile or apparel product is determined by sequential application of the general rules set forth in paragraphs (c)(1) through (c)(5).

Paragraph (c)(1) states, “The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced.” As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable.

Paragraph (c)(2) states that “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign materials incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section.” 19 CFR 102.21(e) for heading 6212 states “if the good consists of two or more component parts, a change to an assembled good of heading 6210 through 6212 from unassembled components, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession.”

In this regard, since the bras are wholly assembled in your Costa Rica plant from U.S.- fabricated materials, the country of origin of the bras will be Costa Rica.

CBTPA STATUS:

Based upon the information you supplied, style #2151 is eligible for duty-free treatment under subheading 9820.11.15, HTSUS, which provides for:

“Brassieres classifiable in subheading 6212.10 of the tariff schedule, both cut and sewn or otherwise assembled in the United States or one or more such countries or both, subject to the provisions of U.S. Note 2(d) to this subchapter.”

U.S. Note 2(d), Subchapter XX, chapter 98, HTSUS, provides that:

“For purposes of subheading 9820.11.15, imports of brassieres of a producer or an entity controlling production, during the period beginning on October 1, 2001, and during each of the six succeeding 1-year periods, shall be eligible for preferential treatment only if the aggregate cost of fabrics (exclusive of all findings and trimmings) formed in the United States that are used in the production of all such articles of that producer or entity that are entered and eligible under subheading 9820.11.15 during the preceding 1-year period is at least 75 percent of the aggregate declared customs value of the fabric (exclusive of all findings and trimmings) contained in all such articles of that producer or entity that are entered and eligible under subheading 9820.11.15 during the preceding 1-year period”

Since all fabrics and materials used in the production of this article will be formed in the U.S., it will be eligible for preferential treatment under 9820.11.15, HTSUS, provided that all requirements under this note are met.

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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,

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