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NY E88683




October 26, 1999

CLA-2-61:RR:NC:TA:354 E88683

CATEGORY: CLASSIFICATION

TARIFF NO.: 6107.11.0020; 6108.21.0020; 6109.10.0065

Mr. Benjamin B. Park
B & G Customs Services Co.
150-40 183rd Street #224
Jamaica, New York 11413

RE: The tariff classification of children’s garments from the Philippines.

Dear Mr. Park:

In your letter dated October 13, 1999, you requested a classification ruling on behalf of Handcraft Mfg. Corp.

Style U063 is a girls’ panty (Size 4T) which is constructed of a knitted cotton fabric printed with characters. The panty features an elasticized waist and leg openings, and a sewn-in crotch.

Style U052 consists a girls’ panty and tank top (Size 6) which are constructed of a knitted cotton fabric. The panty features an elasticized waist, capping covering the elasticized leg openings, a sewn-in crotch, and a heat transfer design on the front left side. The tank top features capping at the rounded front and back neckline and at the arm openings, a hemmed bottom, and a Dr. Seuss heat transfer design at the center of the front panel.

Style U023 is a boy’s brief (Size 4T) which is constructed of a knitted cotton fabric printed with characters. The brief features an elasticized waist and capping covering the elasticized leg openings. Style U024 is the Size 2T and 3T version of U023.

Style U048 consists a girls’ panty and tank top (Size 2T & 3T) which are constructed of a knitted cotton fabric. The panty features an elasticized waist with a bow sewn at the center front, capping covering the elasticized leg openings, a sewn-in crotch, and a character printed on the front left side. The tank top features capping at the rounded front and back neckline and at the arm openings, a bow sewn at the center front neckline, a hemmed bottom, and a Dr. Seuss character is printed down the center of the front panel.

The applicable subheading for styles U063, the U052 panty, and the U048 panty will be 6108.21.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of cotton . . . girls’. The duty rate will be 7.8 percent ad valorem.

The applicable subheading for styles U023 and U024 will be 6107.11.0020, HTS, which provides for Men’s and boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: underpants and briefs: of cotton . . . boys’. The duty rate will be 7.6 percent ad valorem.

The applicable subheading for the styles U052 tank top and the U048 tank top will be 6109.10.0065, HTS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton . . . women’s or girls’: other: tank tops: girls’. The duty rate will be 18.8 percent ad valorem.

Styles U063, U023, U024, the U052 panty, and the U048 panty fall within textile category designation 352. The styles U052 tank top and the U048 tank top fall within textile category designation 339. Based upon international textile trade agreements products of the Philippines are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 212-637-7083.

Sincerely,

Robert B. Swierupski
Director,

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