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NY K82538

February 5, 2004
CLA-2-61:RR:NC:TA:354 K82538


TARIFF NO.: 6108.22.9030; 6109.90.1070

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 garments from the Philippines.

Dear Mr. Park:

In your letter dated January 20, 2003, you requested a classification ruling on behalf of Handcraft Mfg. Corp.

Four samples were provided for review. Styles TGSH440574 and GSH710574 consist of a girl’s underwear singlet styled undershirt and panty constructed of a knitted 65% polyester 35% cotton fabric. The undershirt features a rounded neckline, elasticized trim at the neckline and arm openings, a printed image at the center of the chest, and a hemmed bottom. The coordinating panty features a matching print of the image, an elasticized waist and leg openings, and a lined crotch panel.

The applicable subheading for the styles TGSH440574 and GSH710574 undershirts will be 6109.90.1070, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers . . . Women’s or girls’: Tank tops and singlets: girls’. The duty rate will be 32 percent ad valorem.

The applicable subheading for the styles TGSH440574 and GSH710574 panties will be 6108.22.9030, 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 man-made fibers: Girls’. The duty rate will be 15.6 percent ad valorem.

The undershirts fall within textile category designation 639 and the panties fall within textile category designation 652. 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 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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