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NY L89059




December 21, 2005

CLA-2-61:RR:NC:TA:354 L89059

CATEGORY: CLASSIFICATION

TARIFF NO.: 6107.12.0010; 6108.92.0005

Ms. Lori J. P. Boullet
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229

RE: The tariff classification of garments from China and/or other undetermined countries.

Dear Ms. Boullet:

In your letter dated November 17, 2005, you requested a classification ruling on behalf of Mountain Hardwear. The provided samples will be returned as per your request.

Style OM2093 is a pair of men’s long underpants constructed of a translucent double face finely knit 100% polyester fabric. The underpants feature flatlock stitching at the seams, an open fly, an exposed elasticized waistband measuring approximately 1-inch wide, and tapered legs with hemmed bottoms. The underpants will also be available in a women’s version as Style OL2094 excluding the fly.

The applicable subheading for Style OM2093 will be 6107.12.0010, 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 man-made fibers . . . Men's. The rate of duty will be 14.9 percent ad valorem.

The applicable subheading for Style OL2094 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 duty rate will be 16 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 styles fall within textile category designation 652. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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.

Sincerely,

Robert B. Swierupski
Director,

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