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NY N004192




December 22, 2006

CLA-2-61:RR:NC:TAB:354

CATEGORY: CLASSIFICATION

TARIFF NO.: 6107.11.0020

Ms. Leigh Beckford
Vandegrift Forwarding Company, Inc.
230-19 Intl. Airport Center
Suite 250
Jamaica, N.Y. 11413

RE: The tariff classification of boys’ long underpants from China.

Dear Ms. Beckford:

In your letter dated December 6, 2006, written on behalf of your client, H & M Hennes & Mauritz LP, you requested a classification ruling.

You have submitted a pair of boys’ long pull-on underpants, item #577791/6530, made up of 95% cotton, 5% spandex finely knit fabric. You state that they will be sold in the boys underwear department and will only be featured in solid colors in sizes 4Y to 14Y. The underpants feature an exposed elasticized waistband measuring approximately 1½ inch wide with the “L.O.G.G.” trademark printed at equal intervals on the outer surface. The garment is made up of four panels, one for each leg with inner leg seams, one panel making up the backside rear, and a two-ply pouch front panel with a dart tuck. The garment also features ribbed knit cuffs at the ankles.

The applicable subheading for the underpants will be 6107.11.0020, Harmonized Tariff Schedule of the United States (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 cottonboys’. The duty rate will be 7.4% 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/.

The underpants fall within textile category 352. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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