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NY A88612




October 24, 1996

CLA-2-61:RR:NC:WA:354 A88612

CATEGORY: CLASSIFICATION

TARIFF NO.: 6107.12.0010; 6108.92.0005; 6109.90.1047; 6109.90.1075

Pannell Kerr Forster
Pannell House
159 Charles Street
Leicester LE1 1LD, England

RE: The tariff classification of underwear vests and long underpants from England.

Dear Sir/Madam:

In your letter dated October 9, 1996, filed on behalf of your client/manufactuer Flude Hosiery and imported by Dermal Holdings Inc., you requested a tariff classification ruling.

Two samples of women's underwear were provided by your office. Style T473 is women's sleeveless underwear vest made of 60% Nylon/36% Viscose Rayon/4% Spandex knitted material. The vest features a high cut scoop neck, a long shirt tail, a hemmed bottom and "Dermal Wear" printed on the upper middle chest. You have indicated that style T793 is a men's underwear vest which varies from style T473 in size only.

Style T472 is a pair of women's long underpants made of 73% Nylon/22% Viscose Rayon/4% Spandex/1% Cotton knitted material. The long underpants feature an exposed elasticized waistband with "Dermal Wear" printed in equal intervals on the outer surface and ribbed knit ankle cuffs. You have indicated that styles T453 and T440 are men's long underpants with a fly and that the only variance from style T472 is the presence of the fly.

Please note that the Textile Fiber Products Identification Act requires the use of generic names only on the marking of textile products.

The applicable subheading for style T473 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 rate of duty will be 33.6 percent ad valorem.

The applicable subheading for style T793 will be 6109.90.1047, HTS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers . . . men's or boys': thermal undershirts. The rate of duty will be 33.6 percent ad valorem.

The applicable subheading for style T472 will be 6108.92.0005, HTS, 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 16.8 percent ad valorem.

The applicable subheading for styles T453 and T440 will be 6107.12.0010, HTS, which provides for Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: underpants and briefs: of man-made fibers . . . men's. The rate of duty will be 15.8 percent ad valorem.

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 212-466-5880.

Sincerely,

Roger J. Silvestri
Director

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