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NY K87814

July 30, 2004
CLA-2-61:RR:NC:TA:354 K87814


TARIFF NO.: 6108.21.0020; 6109.10.0037

Mr. Pilar Dorfman
E. Besler & Company
115 Martin Lane
Elk Grove Village, Illinois 60007-1309

RE: The tariff classification of girl’s garment from Macau.

Dear Mr. Dorfman:

In your letter dated July 8, 2004, you requested a classification ruling on behalf of LTD Commodities LLC. The provided samples will be returned as per your request.

Style QQM-S/3 consists of girl’s coordinating underwear camisoles and bikini panties constructed of 100% cotton knitted fabric in six different colors with varying printed wording and/or designs. The camisole features elasticized capping at the top edges that extends to form adjustable shoulder straps, side seams, a hemmed bottom and “Purrfect” is printed across the upper front panel of the submitted sample. The camisoles will also be available in a cropped version. The bikini panty features an elasticized waistband and leg openings, a lined crotch panel, and “Purrfect” printed below the rear waistband.

The applicable subheading for the Style QQM-S/3 camisoles 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 16.5 percent ad valorem.

The applicable subheading for the Style QQM-S/3 panties 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.

The Style QQM-S/3 camisoles and panties fall within textile category designation 352. Based upon international textile trade agreements products of Macau are 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 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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