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

NY 804200 December 22, 1994 CLA-2-61:N:5:354 804200 CATEGORY: Classification TARIFF NO.: 6108.21.0010; 6212.10.2010 Ms. Alice Wagner Tower Group International, Inc. 128 Dearborn Street Buffalo, NY 14207-3198 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of ladies' apparel from Canada; Article 509 Dear Ms. Wagner: In your letter dated November 3, 1994, on behalf of Vogue Brassiere, Inc., you requested a tariff classification ruling. You have submitted two samples. Style 640 is a knit brief of 90% cotton and 10% spandex. Embroidered woven 65% polyester and 35% cotton fabric inserts extend on either side of the front of the garment. The garment features an elasticized waist, elasticized hi-cut leg openings and a cotton crotch. Style 6140, is a brassiere of 64% nylon and 36% spandex. The bottom 3/4's of the seamed cups are an open-work knit "lace-like" material of 88% nylon and 12% spandex. The item also features an underwire, a bra-type double hook and eye back closure and adjustable shoulder straps. Style 6220 is identical to style 6120, except for a pearl rosette between the cups and a single bra-type hook and eye back closure. You state all cutting, sewing and packing is done in Canada. The 64 nylon and 36% spandex fabric and 88% nylon and 12% spandex fabric is produced in the U.S. The fabric for style 185 was produced in Canada. The applicable subheading for styles 6120 and 6220, will be 6212.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for brassieres, . . . , whether or not knitted or crocheted: brassieres: other: of man-made fabric. The duty rate will be 18 percent ad valorem. The applicable subheading for styles 621, 620 and 185, will be 6108.22.0020, HTS, which provides for women's or girls' slips, petticoats, briefs, panties, . . . , knitted or crocheted: briefs and panties: of man-made fibers. The duty rate will be 16.6 percent ad valorem. Styles 6120 and 6220, being made entirely in the territory of Canada, using materials which themselves were originating, will satisfy the requirements of HTUSA General Note 12 (b) (iii). The merchandise will therefore be entitled to a 7.2 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations and agreements. Styles 620, 621 and 185, being made entirely in the territory of Canada, using materials which themselves were originating, will satisfy the requirements of HTUSA General Note 12 (b) (iii). The merchandise will therefore be entitled to a 6.6 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations and agreements. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. This ruling letter is binding only as to the party to whom it is issued and may be relied upon only by that party. Sincerely, Jean F. Maguire Area Director New York Seaport