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NY M84797

July 21, 2006

CLA-2-61:RR:NC:TA:354 M84797


TARIFF NO.: 6108.92.0005; 6109.90.1075

Ms. Carolyn B. Malina
Lands’ End, Inc.
2 Lands’ End Lane
Location #22-290
Dodgeville, WI 53595

RE: The tariff classification of children’s underwear from Jordan.

Dear Ms. Malina:

In your letter dated June 29, 2006, you requested a classification ruling. The provided samples will be returned as per your request.

Style 180598 consists of a unisex children’s thermal underpants and a long sleeve undershirt top constructed of knitted 50% polyester 45% nylon 5% spandex fabric that has been brushed on the underside. The unisex garments are offered in children’s coed sizes XXS to XL. A children’s coed measurement specifications chart was submitted as part of your request. The underpants feature a fabric covered elasticized waistband, flatlock seams and a hemmed cuff bottom. The top features a partially zippered front opening at the “T-neck” collar, hemmed cuff sleeves, a hemmed bottom with a longer back panel and flatlock stitching at the shoulder and arm seams.

The applicable subheading for the underpants will be 6108.92.0005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of man-made fibers . . . underwear: underpants. The rate of duty will be 16 percent ad valorem.

The applicable subheading for the undershirt will be 6109.90.1075, HTSUS, 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’: Thermal undershirts. The rate of duty will be 32 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 garments fall within textile category designation 652. 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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