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NY K80377

November 14, 2003
CLA-2-61:RR:NC:TA:354 K80377


TARIFF NO.: 6107.11.0010; 6108.21.0010

Ms. Betty Hung
Break Room Concepts
1158 26th Street, Suite 570
Santa Monica, CA 90403

RE: The tariff classification of men’s and women’s disposable cotton underwear from Vietnam.

Dear Ms. Hung:

In your letter received October 23, 2003, you requested a classification ruling for Break Room Concepts (dba OneDerWear).

Samples of OneDerWear men’s disposable underwear briefs were submitted for review. The briefs are constructed of a finely knitted cotton fabric with an elasticized waistband and leg openings. The briefs are sold in 5 pair packages. OneDerWear will also be available in women’s sizes as bikini briefs and thongs.

You suggested classification under HTS, 6210.10.7000 for all styles. This is not applicable as chapter 62 covers Articles of apparel and clothing accessories, not knitted or crocheted. Men’s knitted cotton briefs are specifically provided for under HTS, 6107.11.0010, and the women’s briefs and thongs are provided for under HTS, 6108.21.0010.

The applicable subheading for the OneDerWear Men’s Briefs 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 7.4 percent ad valorem.

The applicable subheading for the OneDerWear Women’s Briefs and Thongs will be 6108.21.0010, 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: Women’s. The duty rate will be 7.6 percent ad valorem.

All styles fall within textile category designation 352. Based upon international textile trade agreements products of Vietnam 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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