The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a ladies’ garment from Canada, Article 509.

NY G84685 December 11, 2000 CLA-2-61:RR:NC:TA:354 G84685 CATEGORY: Classification TARIFF NO.: 6108.22.9020 Ms. Judy Halasz Vogue Brassiere Inc. 225 Sparks Avenue Toronto, Ontario Canada M2H 2S5 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a ladies’ garment from Canada, Article 509. Dear Ms. Halasz: In your letter dated November 27, 2000, you requested a ruling on the status of a ladies’ panty from Canada under the NAFTA on behalf of Vogue Dessous International Inc. The submitted sample, Style 207, is ladies’ bikini panty constructed with a sheer 81% nylon 19% spandex knitted fabric front panel and a back panel constructed of a opaque 78% nylon 22% spandex knitted fabric. The panty features an elasticized waistband, a lined crotch panel, and high cut elasticized leg openings. You have indicated that United States origin fiber and yarn were used in the production of the fabric which was knit, cut, and sewn in Canada for exportation to the United States. The applicable tariff provision for style 207 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: other . . . women's. The general rate of duty will be 16 percent ad valorem. In 2001, the general rate of duty will be 15.9 percent ad valorem. The panty 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). 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division