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NY C86826




May 12, 1998

CLA-2-61:RR:NC:TA:354 C86826

CATEGORY: CLASSIFICATION

TARIFF NO.: 6105.10.0030; 6107.11.0020; 6109.10.0007 Mr. Julian Revuelta, Jr.
Auto Diagnotics & Repairs, Inc.
7801 N.W. 7th Avenue
Miami, Florida 33150

RE: The tariff classification of children's garments from Guatemala.

Dear Mr. Revuelta:

In your letter dated April 15, 1998, you requested a tariff classification ruling.

Five samples were submitted for review. Style J40130 (in sizes 2 to 16) is a boys' brief constructed of 1 x 1 rib knitted 100% cotton fabric. The brief features a covered fly and an exposed elasticized waistband with "EL ZEPPELIN" embroidered at both sides.

Style N32126 (in sizes 2 to 12) is a boys' brief constructed of 2 x 2 rib knitted 100% cotton fabric. The brief features a covered elasticized waistband.

Style J50123 (in sizes 2 to 16) is a boys' underwear singlet constructed of 1 x 1 rib knitted 100% cotton fabric. The singlet features rounded front and rear necklines, oversized armholes, shoulder straps which measure less than two inches at the shoulder seam, and a hemmed bottom.

Style J50124 (in sizes 2 to 16) is similar to the style J50123 singlet, with the exception of the 2 x 2 rib knitted 100% cotton fabric construction.

Style J270103 (in sizes 2 to 16) is a boys' shirt constructed from 100% cotton, finely knit jersey fabric which measures more than 10 stitches per linear centimeter counted in both the horizontal and vertical directions. The garment has a round neckline with a two button placket at the shoulder, short hemmed sleeves, and a hemmed bottom.

The applicable subheading for styles J40130 and N32126 will be 6107.11.0020, Harmonized Tariff Schedule of the United States (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 cotton . . . boys'. The rate of duty will be 7.7 percent ad valorem.

The applicable subheading for styles J50123 and J50124 will be 6109.10.0007, HTS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton . . . men's or boys': underwear: singlets, all white, without pockets, trim or embroidery. The duty rate will be 19.2 percent ad valorem.

The applicable subheading for style J270103 will be 6105.10.0030, HTS, which provides for Men's or boys' shirts, knitted or crocheted: of cotton . . . boys': other. The rate of duty will be 20.5 percent ad valorem.

Styles J40130, N32126, J50123 and J50124 fall within textile category designation 352. Style J270103 falls within textile category designation 338. Currently, based upon international textile trade agreements products of Guatemala are not subject to quota nor to the requirement of a visa.

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,

Robert B. Swierupski
Director,

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