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NY M81071

April 3, 2006

CLA-2-61:RR:NC:TA:354 M81071


TARIFF NO.: 6107.11.0020; 6109.10.0011

Ms. Miriam Espinoza
Intradeco Apparel, Inc.
9500 N.W. 108 Avenue
Miami, Florida 33178

RE: The tariff classification of boy’s underwear from El Salvador.

Dear Ms. Espinoza:

In your letter dated March 7, 2006, you requested a classification ruling.

The provided samples are a boys’ matching thermal undershirt and long leg underpants which will be sold together in a polybag. You have indicated that the garments will be constructed of a 80% cotton 20% polyester or a 74% cotton 26% polyester waffle knit fabric in solid colors. Style 4855 is a boys’ long sleeve undershirt featuring a crew neckline, side seams, rib-knit cuffs, and a cut fabric bottom which is finished by overlock stitching. Style 4856 is a pair of boys’ long leg underpants featuring an exposed elasticized waistband measuring approximately 1/-1/4 inches wide with “Fruit of the Loom” printed in equal intervals on the outer surface, an open fly front, and rib-knit cuffs.

We require actual samples of the various printed garments you reference in your request in order to issue a ruling for those styles.

The applicable subheading for Style 4855 will be 6109.10.0011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Men's or boys': Thermal undershirts. The rate of duty will be 16.5 percent ad valorem.

The applicable subheading for Style 4856 will be 6107.11.0020, HTSUS, 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Both styles fall within textile category designation 352. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Deborah Marinucci at 646-733-3054.


Robert B. Swierupski

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