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NY M83975




June 26, 2006

CLA-2-61:RR:NC:TA:354 M83975

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.31.0020; 6108.91.0005; 6109.10.0037

Ms. Miriam Espinoza
Intradeco Apparel, Inc.
9500 N.W. 108 Avenue
Miami, Florida 33178

RE: The tariff classification of girls’ apparel from El Salvador.

Dear Ms. Espinoza:

In your letter dated May 25, 2006, you requested a tariff classification ruling on behalf of your customer, Wal-Mart Stores.

Four samples were submitted for review. Styles 4915 and 4918 consist of a “Fruit of the Loom” brand girl’s matching sleepwear pullover and pants which will be sold together in a cardboard header package. The garments will be constructed of a printed 80% cotton 20% polyester finely knit 1x1 rib-knit fabric. Style 4915, the girl’s sleepwear pullover features long sleeves with rib-knit cuffs, a capped crew neckline, side seams, and a cut fabric bottom which is finished by overlock stitching. Style 4918, the girl’s pull-on pants, feature a covered elasticized waistband and rib-knit cuffs. Although you suggested classification for both styles under HTSUS provisions for underwear, we find that the articles at issue are primarily worn in the United States as sleepwear and not as undergarments.

Styles 4910 and 4908 consist of a “Fruit of the Loom” brand girl’s coordinating thermal undershirt and underpants which will be sold together in a cardboard header package. The garments will be constructed of a 80% cotton 20% polyester waffle knit fabric. Style 4910 is a the girl’s undershirt in a solid color white with pink stitching at the capped crew neckline and a small pink and olive colored heat transfer design at the center of the chest. The undershirt also features long sleeves with rib-knit cuffs, side seams, and a cut fabric bottom which is finished by overlock stitching. Style 4908 is a girl’s solid pink colored underpants featuring ribbed knit ankle cuffs and “ Fruit of the Loom” embroidered in equal intervals on the exposed elasticized waistband.

We require actual final samples of the six additional garments you reference in your request in order to issue a ruling for those styles.

The applicable subheading for Styles 4915 and 4918 will be 6108.31.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ pajamas knitted or crocheted: Of cotton. The duty rate will be 8.5 percent ad valorem.

The applicable subheading for Style 4910 will be 6109.10.0037, HTSUS, which provides for T-shirts, singlets, tank tops and similar articles, knitted or crocheted: of cotton women’s or girls’: underwear. The duty rate will be 16.5 percent ad valorem.

The applicable subheading for Style 4908 will be 6108.91.0005, HTSUS, 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 8.5 percent ad valorem.

Styles 4915 and 4918 fall within textile category designation 351 and Styles 4910 and 4908 fall within textile category designation 352. 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.

Nightwear for children in sizes 0-14 is subject to the flammability standards of the Consumer Products Safety Commission, (CPSC). Furthermore, the CPSC has published a notice of a Stay of Enforcement of sleepwear requirements for skin-tight and nearly skin-tight garments used or sold as underwear or as sleepwear. Please contact the CPSC regarding compliance.

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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