CLA-2-61:S:N5:354 899816

Ms. Anne Binnie
The Gap, Inc.
Two Harrison
San Francisco, CA 94105

RE: The tariff classification of cotton knit garments from Peru.

Dear Ms. Binnie:

In your letter dated July 5, 1994, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted three samples. Style 132095 is a pair of men's 100% cotton waffle knit long johns. The garment has a rib- knit ankle cuffs, a pouch type open fly and exposed elasticized waistband with the word "GAP" printed at intervals.

Style 132909 is a man's 100% cotton waffle knit union suit. The union suit is a full length (neck to ankles) garment with long sleeves and a front buttoned opening the extends from neck to crotch. The garment has no waistband and features ribbed knit cuffs.

Style 132910 is a man's finely knit 100% cotton thermal pullover. The item features a crewneck, long sleeves with rib- knit cuffs and a bottom finished with overlock stitching.

The applicable subheading for Style 132905 will be 6107.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: underpants and briefs: of cotton, men's. The duty rate will be 7.9 percent ad valorem.

The applicable subheading for style 132909 will be 6114.20.0055, HTS, which provides for other garments, knitted or crocheted: of cotton, other: men's or boys'. The duty rate will be 11.5%.

The applicable subheading for style 132910 will be 6110.20.2065, HTS, which provides for sweaters, pullovers, sweatshirt, waistcoats of similar articles, knitted or crocheted: of cotton: other, other: men's or boys'. The duty rate will be 20.7 percent ad valorem.

Style 132905 falls within textile category designation 352. Based upon international textile trade agreements, products of Peru are subject to visa requirements.

Style 132909 falls within textile category designation 359. Based upon international textile trade agreements, products of Peru are subject to visa requirements.

Style 132910 falls within textile category designation 338. Based upon international textile trade agreements, products of Peru are subject to visa requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport