The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a ladies' panty and brassiere from Mexico; Article 509

NY 816787 December 15, 1995 CLA-2-61:RR:WA:354 816787 CATEGORY: Classification TARIFF NO.: 6108.22.9020; 6212.10.9020 Mrs. Alice Wagner Tower Group International 128 Dearborn Street Buffalo, NY 14207-3198 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a ladies' panty and brassiere from Mexico; Article 509 Dear Mrs. Wagner: In your letter dated November 14, 1995, on behalf of Vogue Brassiere Inc., you requested a ruling on the classification and status of apparel from Mexico under the NAFTA. Style 9728V is a brassiere. The underwired cups and the sides and back are constructed from 92% nylon 8% spandex knit fabric produced in U.S.A. The lining of the cups is constructed from 100% polyester fabric made in Korea/U.S.A. The shoulder straps are adjustable and a there is an adjustable hook and eye closure at the rear. The trimmings are made in Canada. Style 9727V, a thong style panty is constructed from 92% nylon 8% spandex knit fabric made in the U.S.A. The trimmings are made in Canada. You indicate that both items will be cut in Canada and assembled in Mexico. The applicable tariff provision for the bra will be 6212.10.9020, HTSUSA, which provides for brassieres, . . . , whether or not knitted or crocheted: brassieres: containing lace, net or embroidery, of man-made fibers. The general rate of duty will be 17.9 percent ad valorem. The applicable tariff provision for style 9727V will be 6108.22.9020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 16.5 percent ad valorem. Both styles, which have their essential components being made entirely in the territories 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. 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, Roger J. Silvestri Director National Commodity Specialist Division