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NY 883105




March 18, 1993

CLA-2-61:S:N:N5:354 883105

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.90.1075; 6108.92.0005; 6109.90.1090; 6108.99.2000

Mr. William J. LeClair
Trans-Border Customs Services, Inc.
P.O. Box 800
Champlain, NY 12919

RE: The tariff classification of women's knit underwear from Canada.

Dear Mr. LeClair:

In your letter dated February 16, 1993, on behalf of Chateau Lingerie Mfg., Inc., you requested a tariff classification ruling. As requested, the samples will be returned to you.

The first submitted sample, style 120, you indicate is a 50 cotton 50 polyester waffle knit long sleeved thermal undershirt. The garment features a crew neck, rib-knit cuffs and a hemmed bottom.

The second submitted sample, style 521, you indicate is a pair of 50 cotton 50 polyester knit drawers. The garment features rib-knit cuffs at the ankles and an exposed elasticized waistband.

The third submitted sample, style 28-4120, is a sleeveless 80 percent acrylic 20 percent wool rib-knit undershirt. The garment features self capping on the straps and armholes, V-neckline and top edge of the back with a small bow and a overlock stitched bottom edge.

The fourth submitted sample, style 28-4710, you indicate is a pair of 90 percent wool and 10 percent nylon rib-knit ladies drawers. The garment reaches right above the knee and features a cotton lined crotch, an elasticized waist and elasticized leg openings.

The fifth submitted sample, style 52-4550, is a 100 percent knit acetate bloomer. The garment reaches mid-thigh and features a cotton crotch, a rear inserted panel, an elasticized waist and elasticized leg openings.

The applicable subheading for style 120 will be 6109.90.1075, Harmonized Tariff Schedule of the United States (HTS), 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 duty rate will be 34 percent ad valorem.

The applicable subheading for styles 521 and 52-4550 will be 6108.92.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' slips, petticoats, briefs, panties, ... and similar articles, knitted or crocheted: other: of man-made fibers, underwear: underpants. The duty rate will be 17 percent ad valorem.

The applicable subheading for style 28-4120 will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fabrics, women's or girls': other. The duty rate will be 34 percent ad valorem.

The applicable subheading for the 28-4710 will be 6108.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' slips, petticoats, briefs, panties, ... and similar articles, knitted or crocheted: other: of other textile materials: of wool or fine animal hair. The duty rate will be 17 percent ad valorem.

Goods classifiable under subheading 6109.90.1075, HTS, which have originated in the territory of Canada, will be entitled to a 17 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 6108.92.0005, HTS, which have originated in the territory of Canada, will be entitled to a 8.5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 6109.90.1090, HTS, which have originated in the territory of Canada, will be entitled to a 17 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 6108.99.2000, HTS, which have originated in the territory of Canada, will be entitled to a 8.5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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