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NY N013072




July 17, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.92.0005, 6109.90.1075

Ms. Sophia Spoltore
Milgram Freight Services Limited
407 McGill Street, Suite 500
Montreal (Quebec) Canada H2Y 2G7

RE: The tariff classification of undergarments from China.

Dear Ms. Spoltore:

In your letter dated June 12, 2007, written on behalf of your client, Filmar USA dba Bula, you requested a classification ruling.

You have submitted a sample of a woman’s upper and lower body garment, as well as the Bula winter catalog, which demonstrates that the articles will be marketed and sold as performance underwear designed to keep the wearer warm and dry during physical exertion resulting from sporting activities such as skiing, snowboarding, etc. The submitted samples are made up of 97% polyester and 3% spandex lightweight knit fabric with a brushed fleece interior and a smooth outer surface. The undergarments are designed to fit snugly and feature flatlock stitching at the seams, hemmed bottoms and hemmed sleeves, keep the skin dry, and provide odor control.

Style #7NWDOT (pant) are long underpants with a separately sewn-in gusset crotch.

Style #7NWPIX (top) features long sleeves with a zippered collar.

The applicable subheading for style #7NWDOT (pant) will be 6108.92.0005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, 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% ad valorem.

The applicable subheading for style #7NWPIX (top) will be 6109.90.1075, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fiberswomen’s or girls’: thermal undershirts. The duty rate will be 32% 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 undergarments fall within textile category 652. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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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