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NY N023948




March 20, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.92.0005; 6109.90.1075

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 February 22, 2008, you requested a classification ruling. The samples submitted will be returned.

You have submitted two styles of undergarments with the brand name “Cuddl Duds” that will be marketed and sold as base layer undergarments that provide insulation, wicking properties and odor control. Both samples are made of 85% polyester and 15% cotton knit fabric. The items are designed to be worn against the skin under other clothing.

Style PW8722 is a pair of women’s long underpants with a covered elasticized waistband measuring approximately 1-1/4 inches. The undergarment features flatlock stitching at the seams, cuffed leg openings, and a separately sewn-in and lined gusset crotch.

Style PW8542 is a woman’s long sleeve undershirt featuring a zippered mock neck. The undergarment also features flatlock stitching at the seams, a cuffed bottom measuring approximately 3-1/2 inches and cuffed arm openings.

The applicable subheading for style PW8722 will be 6108.92.0005, Harmonized Tariff Schedule of the United States (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 fibers . . . underwear: underpants. The rate of duty will be 16 percent ad valorem.

The applicable subheading for style PW8542 will be 6109.90.1075, Harmonized Tariff Schedule of the United States (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 rate of duty 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/.

Styles PW8722 and PW8542 falls 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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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