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NY M85114




August 10, 2006

CLA-2-61:RR:NC:TA:354 M85114

CATEGORY: CLASSIFICATION

TARIFF NO.: 6107.11.0010; 6109.10.0011

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

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

Dear Ms. Espinoza:

In your letter dated July 12, 2006, you requested a classification ruling on behalf of Wal-Mart Stores.

Two garments were provided for review. Style 4947 is a men’s “BVD” brand 100% cotton thermal double knit undershirt. The undershirt features a crew neck, side seams, long sleeves with rib-knit cuffs, flatlock stitching at the seams, and an overlock stitch finish at the garment bottom. The garment will also be available in a Tall size as Style 5039.

Style 4948 is a pair of men’s long underpants constructed of a 100% cotton thermal double knit fabric. The long underpants feature an exposed elasticized waistband measuring approximately 1-1/4 inches wide with “BVD” embroidered in equal intervals on the outer surface, an open fly front, flatlock stitching at the leg and back panel seams, and rib-knit cuffs on the legs. The garment will also be available in a Tall size as Style 5040.

The applicable subheading for Styles 4947 and 5039 will be 6109.10.0011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Men's or boys': Thermal undershirts. The rate of duty will be 16.5 percent ad valorem.

The applicable subheading for Styles 4948 and 5040 will be 6107.11.0010, HTSUS, 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 . . . Men's. The rate of duty will be 7.4 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/.

All styles 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.

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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