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U.S. Customs and Border Protection

Binding Rulings - ATPDEA

  • NY N024465 (April 10, 2008)
    • Woman’s undergarment from Colombia. Girdle of 86% nylon and 14% spandex knit fabric.
    • Classificaiton 6212.20.0020; duty rate 20%.
    • Garment components knit-to-shape in North Carolina, using nylon and spandex yarns of U.S. origin, where knitting machines will create a separate tubular knit component with a self-start bottom for each leg/panty girdle portion, as well as the gusset crotch component that makes up the garment. The knit-to-shape components will be shipped to Colombia, along with U.S.-origin thread for completion of the garment. In Colombia, the two leg/panty girdle components are slit open and then sewn together, creating the front and back center seam of the panty girdle portion, and the gusset crotch portion is sewn in. The girdles will then be imported directly into the U.S., where they will be dyed, boarded, steamed, and packaged for retail sale.
    • Based on the information you provided, the articles are eligible for duty free treatment in subheading 9821.11.01, which provides for special tariff benefits for certain textile and apparel goods under the Andean Trade Promotion and Drug Eradication Act.