The tariff classification of laminated fabric and a brassiere from England and Honduras

NY K84097 April 5, 2004 CLA-2-59:RR:NC:TAB:354 K84097 CATEGORY: Classification TARIFF NO.: 5903.90.2000; 6212.10.9020 Mr. Salvatore LoBello T. H. Weiss, Inc 2 Johnson Road Lawrence, NY 11559 RE: The tariff classification of laminated fabric and a brassiere from England and Honduras Dear Mr. LoBello: In your letter dated March 11, 2004, on behalf of Glamorise Foundations, Inc., you requested a tariff classification ruling. The samples are being returned as requested. Two samples were received. The first, identified as the 6135 Laminated Package, is a fabric your letter describes as being composed of three components: 1. A warp knit tricot made of 100% polyester fibers 2. 2mm thick polyester based extruded foam 3. A warp knit tricot made of 100% acetate fibers. You indicate the overall width of the combined material package is 52 inches. The Explanatory Notes (EN) to Chapter 39 state that the classification of plastics and textile combinations is essentially governed by Note 1(h) to Section XI, Note 3 to Chapter 56, and Note 2 to Chapter 59. The EN to Chapter 39 also state that plates, sheets and strip of cellular plastics combined with textile fabric on both faces, whatever the nature of the fabric, are excluded from this Chapter (generally heading 56.02, 56.03, or 59.03). The applicable subheading for this material, imported as piece goods, is 5903.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: other: of man-made fibers: other: over 70 percent by weight of rubber or plastics. The rate of duty will be Free. The second sample, labeled 1200, is brassiere constructed with man-made fabric. The garment features a 4 double hook & eye front closure, horizontally seamed cups, adjustable shoulder straps, an elasticized bottom band and a highly elasticized knit fabric back. Slight padding is provided by curved shaped pieces of the previously described fabric that are sewn to the inner bottom of each cup. The applicable subheading for the brassiere 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: of man-made fibers. The duty rate will be 16.9 percent ad valorem. In your submission you have indicated that the 6135 material will be imported from England, cut in the United States and shipped with other component pieces to Honduras for the manufacture of brassieres. Unused merchandise drawback is not applicable for the 6135 material. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division