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NY 889050

September 2, 1993

CLA-2-61:S:N:N5:354 889050


TARIFF NO.: 6108.21.0020; 6109.10.0037; 6212.10.1010

Mr. Victor M. Morales
Fermin R. Morales, Inc.
P.O. Box 2050
San Juan, PR 00902

RE: The tariff classification and textile category of girls' cotton knit undergarments from the Philippines.

Dear Mr. Morales:

In your letter dated August 3, 1993, on behalf of Inner World, Inc., you requested a tariff classification ruling.

You have submitted three styles. The first, style 9009, consists of a 100% cotton knit cropped underwear top featuring an elasticized bottom edge, neckline and armholes. The matching panty has an elasticized waist and leg opening and a two ply crotch. Both items are embroidered across the front.

Style 9024 consists of a 100% cotton knit girls' brassiere with elasticized adjustable shoulder straps. Elasticized edging finishes the top of the cups and extends around the top and bottom of the garment. A portion of each cup is embroidered. The matching panties feature an elasticized waist and elasticized leg openings. The panties are also embroidered.

Style 3312 is a 100% cotton knit girls' panty with an elasticized waist and elasticized leg openings. The panty is embroidered across the front.

The applicable subheading for the panties will be 6108.21.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' slips, petticoats, briefs, panties,... and similar articles, knitted or crocheted: briefs and panties: of cotton, girls'. The rate of duty will be 8.1 percent ad valorem.

The applicable subheading for the underwear top will be 6109.10.0037, HTS, which provides for T-shirts, singlets, tank- tops and similar garments, knitted or crocheted: of cotton, women's or girls': underwear. The rate of duty will be 21 percent ad valorem.

The applicable subheading for the brassiere will be 6212.10.1010, HTS, which provides for brassieres, corsets . . . whether or not knitted or crocheted: Brassieres: Containing lace, net or embroidery, of cotton. The duty rate will be 32 percent ad valorem.

The panties and underwear top fall within textile category designation 352. The brassiere falls within textile category 349. Based upon international textile trade agreements, products of the Philippines are subject visa requirements and quota restraints.

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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