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NY F80240




December 1, 1999

CLA-2-61:RR:NC:TA:354 F80240

CATEGORY: CLASSIFICATION

TARIFF NO.: 6107.11.0020; 6108.91.0005

Mr. Benjamin B. Park
B & H Customs Services Co.
150-40 183rd Street, Rm. 224
Jamaica, New York 11413

RE: The tariff classification of wearing apparel from the Philippines.

Dear Mr. Park:

In your letter dated November 19, 1999, you requested a classification ruling on behalf of Handcraft Manufacturing. Corporation.

Two garments were submitted for review. Style BB01 is a pair of boy’s boxer shorts constructed of a finely knitted cotton fabric with a printed cartoon character across the garment. The boxer shorts feature a fly front, an exposed elasticized waistband with “Scooby-Doo!” embroidered in equal intervals across the outer surface, and hemmed leg openings.

Style BL01 is a pair of girls’ underpants constructed of a finely knitted cotton fabric in a print design. The underpants feature an elasticized waistband and hemmed leg openings.

The applicable subheading for style BB01 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 7.6 percent ad valorem. In 2000, the duty rate remains the same.

The applicable subheading for style BL01 will be 6108.91.0005, Harmonized Tariff Schedule of the United States (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 cotton: underwear: underpants. The duty rate will be 8.8 percent ad valorem. In 2000, the duty rate will be 8.7 percent ad valorem.

Both garments fall within textile category designation 352. Based upon international textile trade agreements products of the Philippines are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 212-637-7083.

Sincerely,

Robert B. Swierupski
Director,

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