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NY C86821




May 12, 1998

CLA-2-61:RR:NC:TA:354 C86821

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.21.0020; 6109.10.0037; 6302.60.0020 Mr. Julian Revuelta, Jr.
Auto Diagnotics & Repairs, Inc.
7801 N.W. 7th Avenue
Miami, Florida 33150

RE: The tariff classification of children's garments from Guatemala.

Dear Mr. Revuelta:

In your letter dated April 15, 1998, you requested a tariff classification ruling.

Five samples were submitted for review. Style N38123 (in sizes 2 to 16) is a girl's full cut panty constructed of 100% cotton knitted fabric with an elasticized waist and leg openings. The panty features a tiny flower applique sewn at the middle of the front waistband.

Style N39123 (in sizes 8 to 16) is a girl's panty constructed of 100% cotton knitted fabric with an elasticized waist and leg openings. The panty features high cut leg openings and a tiny ribbon bow sewn at the middle of the front waistband.

Style N50123 (in sizes 2 to 16) is a girl's singlet underwear top constructed of 100% cotton knitted fabric with an overlock stitched bottom. The garment features scalloped trim at the shoulder straps, as well as around the scooped front and rear necklines and oversized armholes. You have indicated on the sample that this item will be available only in white.

Style N55123 (in sizes 8 to 16) is a girl's singlet underwear crop top constructed of 100% cotton knitted fabric with an elasticized trim bottom. The garment features scalloped trim at the shoulder straps, as well as around the scooped front and rear necklines and oversized armholes. You have indicated on the sample that this item will be available only in white.

Style B281141 is a infant's hooded towel constructed of 100% cotton knit terry fabric which measures approximately 32 inches by 29 inches.

The applicable subheading for styles N38123 and N39123 will be 6108.21.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's and girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of cotton . . . girls'. The rate of duty will be 7.9 percent ad valorem.

The applicable subheading for styles N50123 and N55123 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 19.2 percent ad valorem.

The applicable subheading for style B281141 will be 6302.60.0020, HTS, which provides for Bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton . . . towels: other. The rate of duty will be 9.8 percent ad valorem.

Styles N38123, N39123, N50123 and N55123 fall within textile category designation 352. Style B281141 falls within textile category designation 363. Currently, based upon international textile trade agreements products of Guatemala are not subject to quota nor to the requirement of a visa.

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 212-466-5880.

Sincerely,

Robert B. Swierupski
Director,

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