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

NY F84257 April 5, 2000 CLA-2-61:RR:NC:TA:354 F84257 CATEGORY: Classification TARIFF NO.: 6108.22.9020 Ms. Sherri Desjardins Emery Worldwide 1555W. 23 Street Dallas, Texas 75261 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a women’s panty from Mexico; Article 509 Dear Ms. Desjardins: In your letter dated March 2, 2000, you requested a ruling on the status of a women’s panty from Mexico under the NAFTA, on behalf of Courtauld’s Textiles. Style 4840 is a women’s bikini panty constructed of a knitted 92% nylon 8% spandex fabric with a sewn-in knitted cotton fabric crotch liner. The panty features an elasticized waistband and high cut leg openings. The essential character of the panty is imparted by the man-made knitted fabric shell material. You have indicated that all cut components will be shipped to Mexico for assembly. The knitted 92% nylon 8% spandex fabric used for panty shell is NAFTA originating (both yarns and fabric are produced in a NAFTA country) and will be cut to shape in a NAFTA country. The cotton fabric used for the crotch liner is a product of the United Kingdom, where it will be also be cut. The applicable tariff provision for Style 4840 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, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of man-made fibers: other . . . women’s. The duty rate will be 16 percent ad valorem. As stated previously, the essential character of style 4840 is imparted by the knitted man-made fabric which comprises the panty shell. The garment is made in the NAFTA territories using NAFTA origin materials for that portion of the garment which determines 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. Style 4840 which is made in Mexico is 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). 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, National Commodity Specialist Division