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

NY 816788 December 15, 1996 CLA-2-61:RR:WA:354 816788 CATEGORY: Classification TARIFF NO.: 6212.10.9020; 6212.20.0020; 6212.30.0020 Mrs. Alice Wagner Tower Group International 128 Dearborn Stet Buffalo, NY 14207-3198 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of ladies' garments 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 9702V is an underwire bra with the cups, sides and back constructed from 76% nylon 24% spandex knit fabric which is made in the U.S.A. The 100% polyester fabric used to line the cups is made in Korea/U.S.A. The 50% cotton 50% polyester material also used in the cup lining is made in Pakistan. The trimmings are made in Canada. Style 9701V is a long leg panty-girdle constructed from knit 76% nylon 24% spandex fabric. The garment features a highly elasticized waistband, a V-shaped two ply control panel at the front and U-shaped two ply control at the rear. Style 9700V is a brief silhouette, constructed in the same manner. The fabric is made in the U.S.A. Style 9703V is a corselette constructed from 76% nylon 24% spandex knit fabric which is made in the U.S.A. The garment features underwired cups made with the same lining material as style 9702V. In addition the garment features a two-ply center front panel, adjustable shoulder straps and a cotton lined snap crotch. The trimmings are made in Canada. You indicate that all styles will have the material cut in Canada and assembled in Mexico. The applicable tariff provision for Style 9702V will be 6212.10.9020, HTSUSA, which provides for brassieres, . . . , whether or not knitted or crocheted: brassieres: other, of man-made fibers. The general rate of duty will be 17.9 percent ad valorem. The applicable tariff provision for styles 9701V & 9700V will be 6212.20.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for brassieres, girdles, . . . and similar articles . . . : girdles and panty girdles, of man-made fibers. The general rate of duty will be 24.5 percent ad valorem. The applicable tariff provision for style 9703V will be 6212.30.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for brassieres, girdles, . . . and similar articles . . . : corsets, of man-made fibers. The general rate of duty will be 24.8 percent ad valorem. All the 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