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NY F80561

December 15, 1999

CLA-2-61:RR:NC:TA:354 F80561


TARIFF NO.: 6107.11.0010; 6109.10.0009

Ms. Nikki Adams
Dollar General Corporation
Import Department
100 Mission Ridge
Goodlettsville, TN 37072-2170

RE: The tariff classification of Men’s garments from Oman.

Dear Ms. Adams:

In your letter dated December 7, 1999, you requested a classification ruling. The provided samples will be returned as per your request.

Two garments constructed of the same 65% cotton 35% polyester waffle knitted fabric were provided for review. Style 8-240-0032 is a long sleeve crew neck undershirt. The garment features ribbed knit cuffs, capping at the neckline and a shirt tail bottom with an overlock stitch finish which is approximately 3-1/2 inches longer in the back.

Style 8-241-0046 is a long underpant featuring an exposed elasticized waistband measuring approximately 1-1/4 inch wide, a fly front and ribbed knit ankle cuffs.

The applicable subheading for style 8-240-0032 will be 6109.10.0009, Harmonized Tariff Schedule of the United States (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 18.8 percent ad valorem. In 2000, the duty rate will be 18.3 percent ad valorem .

Style 8-241-0046 will be 6107.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: underpants and briefs: of cotton . . . men’s. The duty rate will be 7.6 percent ad valorem. In 2000, the duty rate will remain the same.

Both styles fall within textile category designation 352. Based upon international textile trade agreements products of Oman are currently subject to 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.


Robert B. Swierupski

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