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NY J81915

March 27, 2003

CLA-2-61:RR:NC:TA:354 J81915


TARIFF NO.: 6108.21.0020; 6109.10.0037

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

RE: The tariff classification of girl’s apparel from the Philippines.

Dear Mr. Park:

In your letter dated March 5, 2003, you requested a classification ruling on behalf of Handcraft Manufacturing Corporation.

The provided sample, style GUN0738, consists of a girl’s underwear crop styled top and panty constructed of a light weight knitted cotton fabric. The underwear crop styled top features a rounded neckline, elasticized trim at the neckline and arm openings, and a overlock stitch finish at the elasticized garment bottom. The panty features an elasticized waist and leg openings, and a lined crotch panel.

The applicable subheading for the style GUN0738 underwear top will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar articles, knitted or crocheted: of cotton women’s or girls’: underwear. The duty rate will be 17 percent ad valorem.

The applicable subheading for the style GUN0738 panty will be 6108.21.0020, 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 7.6 percent ad valorem.

Both garments fall within textile category designation 352. 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 646-733-3054.


Robert B. Swierupski

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