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

NY B86184 June 23, 1997 CLA-2-62:RR:NC:TA:354 B86184 CATEGORY: Classification TARIFF NO.: 6212.10.9020; 6212.20.0020 Ms. Judy Halasz Vogue Brassiere Inc. 225 Sparks Avenue Willowdale, Ontario Canada M2H 2S5 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of ladies' garments from Canada; Article 509 Dear Ms. Halasz: In your letter dated June 5, 1997, you requested a ruling on the classification and status of apparel from Canada under the NAFTA. Three samples were submitted for classification. Style 8954 is a panty girdle produced in Canada from American made fabrics as follows: front panel - 83% nylon 17% spandex, inner panel - 100% nylon, back - 74% nylon 26% spandex, and rachel lace-like fabric - 88% nylon 12% spandex. The girdle features a two ply front panel, an elasticized waistband, and high cut leg openings trimmed with rachel lace-like fabric. Style 8956 is a long leg style girdle produced in Canada from American made fabrics as follows: body - 83% nylon 17% spandex, inner panel - 100% nylon, and rachel lace-like fabric - 88% nylon 12% spandex. The girdle features a two ply front panel, an elasticized waistband, and leg openings trimmed with rachel lace-like fabric. Style 6350 is an underwire brassiere produced in Canada. Both the cups, which are constructed of 100% knitted polyester fabaric, and the back of the brassiere, which is constructed of 87% nylon 13% spandex rachel lace-like fabric, are made from American fabric. The cup lining is constructed from 50% cotton 50% polyester produced in Canada from non-nafta fabric. The padding is 100% polyurethane of Chinese origin. The shoulder straps are adjustable and there is an adjustable single hook and eye closure at the rear. The applicable subheading for styles 8954 and 8956 will be 6212.20.0020, 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: girdles and panty-girdles . . . of man-made fibers. The rate of duty will be 23.5 percent ad valorem. The applicable subheading for style 6350 will be 6212.10.9020, HTS, 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 general rate of duty will be 17.7 percent ad valorem. The girdles, styles 8954 and 8956, 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 is entitled to a 2.5 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. Each of the non-originating materials used to make the brassiere, style 6350, has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/6212.10. The brassieres will be entitled to a 1.8 percent ad valorem 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, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division