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NY 878973

November 3, 1992

CLA-2-61:S:N:N3H:354 878973


TARIFF NO.: 6107.11.0010; 6109.10.0009

Mr. J. Martin Anderson
Sara Lee Knit Products
450 Hanes Mill Road
Winston-Salem, NC 27105

RE: The tariff classification of men's waffle knit underwear from Colombia.

Dear Mr. Anderson:

In your letter dated September 29, 1992, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted two samples of each style. The first sample, style 1540, is a pair of men's long underpants. You state that this garment will either be fabricated from a 65% cotton 35% polyester or a 60% cotton 40% polyester waffle knit, natural color fabric. The garment features an exposed elasticized waistband, a fly front and rib-knit cuffs at the ankles.

The second sample, style 1544, is a men's long sleeved undershirt. You state that this garment will either be fabricated from a 65% cotton 35% polyester or a 60% cotton 40% polyester waffle knit, natural color fabric. The garment also features a crew neck and rib-knit cuffs.

The New York ruling which you reference (NY 830149, dated June 29, 1988) was issued prior to the implementation of the Harmonized Tariff Schedule (HTS) and as such was only advisory for purposes of HTS. Subsequent Headquarters' decisions have classified undergarments worn on the upper body in Heading 6109.

The applicable subheading for style 1540 will be 6107.11.0010, HTS, which provides for Men's or boys' underpants, briefs,... and similar articles, knitted or crocheted: underpants and briefs: of cotton, men's. The duty rate will be 7.9 percent ad valorem.

The applicable subheading for style 1544 will be 6109.10.0009, HTS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton, men's or boys': underwear: other. The duty rate will be 21 percent ad valorem.

Styles 1540 and 1544 fall within textile category designation 352. Based upon international textile trade agreements, products of Colombia are subject to 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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