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NY N022574




February 21, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.91.0005; 6109.10.0037

Mr. Jorge Zeledon
O’Bryan Brothers Inc.
4256 West Belmont Avenue
Chicago, Illinois 60641-4693

RE: The tariff classification of women’s undergarments from China.

Dear Mr. Zeledon:

In your letter dated January 25, 2008, you requested a classification ruling. The samples submitted will be returned.

You have submitted five 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 comfort and thermal properties. All articles are close-fitting and are designed to be worn against the skin under other clothing.

The following undergarments are part of the "Winter Weights Collection" line and are made of 100% cotton rib-knit fabric:

Style JP2512 is a woman’s long sleeve crew neck undershirt with hemmed arm openings and a hemmed bottom. The undergarment features a small satin bow sewn onto the front center top and sewn on lace-like trim at the neck and arm openings.

Style JP2722 is a pair of women’s long underpants with a covered elastic waistband and hemmed leg openings. The undergarment features a small satin bow sewn on the front center top of the waistband and sewn on lace-like trim around the hemmed leg openings.

The following undergarments are part of the "Cottonwear Collection" line and are made of 100% cotton pointelle rib-knit fabric:

Style P75240 is a woman’s sleeveless undershirt featuring a U-shaped neckline and shoulder straps measuring approximately 2 inches in width. The undergarment also features a hemmed bottom, flatlock stitching at the seams and sewn on lace-like trim at the neck and arm openings.

Style P75740 is a woman’s long sleeve undershirt featuring a U-shaped neckline. The undergarment also features a hemmed bottom, flatlock stitching at the seams, sewn on lace-like trim at the neck opening, and sewn on rib-knit cuffs at the sleeve openings.

Style P77840 is a pair of women’s long underpants with a covered elastic waistband. The undergarment features flatlock stitching at the seams, sewn on rib-knit cuffs at the leg openings, and a separately sewn-in gusset crotch panel.

The applicable subheading for styles JP2512, P75240 and P75740 will be 6109.10.0037, Harmonized Tariff Schedule of the United States (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 styles JP2722 and P77840 will be 6108.91.0005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 rate of duty will be 8.5 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/.

The aforementioned undergarments 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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