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NY 871812

March 27, 1992

CLA-2-61:S:N:N3H:354 871812


TARIFF NO.: 6109.10.0037; 6108.92.0015

Ms. Khem Lall
R.H. Macy's Corporate Buying
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of cotton knit undergarments from Taiwan.

Dear Ms. Lall:

In your letter dated February 26, 1992, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted three samples. The first sample, style H987, is a finely knit cotton underwear camisole. The hemmed bottom reaches below the waist and the garment also features satin capping around the oversized armholes and the rounded neck.

Your sample, style H984, is a finely knit cotton V-neck underwear camisole. The hemmed bottom reaches below the waist and the garment also features satin capping around the neckline and armholes which extends to form straps.

Your sample, style H985, is an underwear teddy of finely knit cotton.
The teddy features a deep cut round neckline, armholes with satin capping, elasticized hi-cut leg openings and a three snap closure at the crotch.

The applicable subheading for styles H987 and H984 will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTS), which provides forT-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton, other: women's or girls': underwear. The duty rate will be 21 percent ad valorem.

The applicable subheading for style H985 will be 6108.92.0015, HTS, which provides for women's or girls' slips, petticoats, briefs, panties,... and similar articles, knitted or crocheted: other: of cotton, other: women's. The duty rate will be 9 percent ad valorem.

All styles fall within textile category designation 352. Based upon international textile trade agreements, products of Taiwan are subject to quota restraints and visa requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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