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NY N015551




August 21, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6107.12.0010, 6108.92.0005, 6109.90.1047, 6109.90.1075

Mr. Jorge Zeledon
O’Bryan Brothers, Inc.
4220 W. Belmont Ave.
Chicago, IL 60641

RE: The tariff classification of undergarments from China.

Dear Mr. Zeledon:

In your letter dated August 8, 2007, you requested a classification ruling.

You have submitted nine styles of undergarments with the brand name “Cuddl Duds” made of lightweight knit fabric, which will be marketed and sold as base layer undergarments that provide thermal properties such as warmth, moisture-wicking, quick drying, breathable, and anti-microbial for odor control. All articles are close-fitting and are designed to be worn against the skin under other clothing. You have also submitted the 2007 “Cuddl Duds” catalog displaying the items.

The following undergarments are part of the “Women’s Softwear with Stretch” line and are made of 93% modal rayon and 7% spandex knit fabric:

Style # PW2713 is a pair of women’s long underpants with hemmed leg openings and a separately sewn-in and lined gusset crotch.

Style #PW2503 is a woman’s crew neck sleeveless undershirt.

Style #PW2533 is a woman’s long sleeve crew neck undershirt with hemmed arm openings and a hemmed bottom.

The following undergarments are part of the “”Women’s EcoSoft Bamboo” line and are made of 95% rayon from bamboo and 5% spandex knit fabric:

Styles #PW3723 and #PW3713 are women’s long underpants with covered elastic waistbands and hemmed leg openings.

Style PW3533 is a woman’s long sleeve scoop neck undershirt.

Style #PW3503 is a woman’s sleeveless undershirt.

The following undergarments are part of the “Men’s EcoSoft Bamboo” line and are made of 95% rayon from bamboo and 5% spandex knit fabric:

Style #PM5783 is a pair of men’s long underpants with a covered elastic waistband, flatlock stitching, and an open fly.

Style #PM5563 is a man’s long sleeve crew neck undershirt with flatlock stitching, a hemmed bottom and hemmed arm openings.

The applicable subheading for style #PM5783 will be 6107.12.0010, 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 man-made fibersmen’s. The duty rate will be 14.9% ad valorem.

The applicable subheading for style #PW2713, #PW3713, and #PW3723 will be 6108.92.0005, 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 man-made fibersunderwear: underpants. The duty rate will be 16% ad valorem.

The applicable subheading for style #PM5563 will be 6109.90.1047, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibersmen’s or boys’: thermal undershirts. The duty rate will be 32% ad valorem.

The applicable subheading for style #PW2503, #PW2533, #PW3503, #PW3533 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 aforementioned 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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