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NY K87789

July 28, 2004
CLA-2-61:RR:NC:TA:354 K87789


TARIFF NO.: 6107.11.0020; 6109.10.0014

Mr. Benjamin B. Park
B & H Customs Services Inc.
147-19 Springfield Lane, #A
Jamaica, NY 11413

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

Dear Mr. Park:

In your letter dated July 12, 2004, you requested a classification ruling on behalf of Handcraft Manufacturing Corporation.

Style TTB021 consists of a boys’ finely knitted 100% cotton brief and T-shirt. The brief features an exposed elasticized waistband that measures approximately 1 inch wide, an open fly, and capping at the leg openings. The T-shirt is close fitting and features a ribbed knit crew neckline, hemmed short sleeves, heat transfer designs on the front panel, and a hemmed bottom.

The applicable subheading for the Style TTB021 brief will be 6107.11.0020, 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 . . . boys’. The duty rate will be 7.4 percent ad valorem.

The applicable subheading for the Style TTB021 T-shirt will be 6109.10.0014, HTS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton . . . Men’s or boys’: Other: Other T-shirts: Boys’. The duty rate will be 16.5 percent ad valorem .

The Style TTB021 brief falls within textile category designation 352 and the Style TTB021 T-shirt falls within textile category designation 338. 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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