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NY M86131

September 27, 2006

CLA-2-61:RR:NC:TA:354 M86131


TARIFF NO.: 6108.21.0020; 6109.10.0037

Mr. Jay Chen
Hatch Way L.L.C.
1333 Broadway, Suite 1109
New York, New York 10018

RE: The tariff classification of girl’s underwear from China.

Dear Mr. Chen:

In your letter dated August 23, 2006, you requested a classification ruling.

Style 71002 consists of a girl’s coordinating undershirt and panty made of a 95% cotton 5% spandex knitted fabric. The sleeveless undershirt features a printed design throughout the garment body, a rounded front and back neckline, side seams, a hemmed bottom, and solid color capping at the neckline and arm openings. The panty features capping at the elasticized waistband and leg openings, a printed design at the center of the front panel, and a sewn-in crotch panel. The garments will also be available in a different color as 71003.

The applicable subheading for the Style 71002 and 71003 undershirts will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTSUS), 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 71002 and 71003 panties will be 6108.21.0020, HTSUS, 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.

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 the undershirts and the panties fall within textile category 352. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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