CLA-2-61:S:N:N3H:354 861135
6108.21.0020; 6109.10.0037
Mr. Victor M. Morales
Fermin R. Morales, Inc.
259 Recinto Sur Street
Old San Juan, Puerto Rico 00901
RE: The tariff classification of knit undergarments from the
Philippines.
Dear Mr. Morales:
In your letter dated March 4, 1991 on behalf of Inner World,
Inc., you requested a classification ruling.
You have submitted three styles of girls' undergarments
which are sold by your client as sets. For Customs' purposes
each garment is classifiable separately. Style 1809 consists of
a camisole which features a scalloped bottom, neckline and
armholes, one inch wide straps and an elasticized waist. This
style also includes panties that feature an elasticized waist
and leg openings and a half slip with an elasticized waist and
hemmed bottom. All the garments are made of a knit nylon tricot
and feature embroidery on the front. The size range for these
garments is girls' 7-14.
Style 80531 consists of a camisole which features a
scalloped neckline and armholes, one inch wide straps and a
hemmed bottom. This style also includes panties that feature an
elasticized waist and leg openings. All the garments are made of
nylon tricot and feature embroidery on the front. The size range
for these items are little girls' sizes 4-6x.
Style 9018 consists of a crop top featuring an elasticized
neckline and armholes. This garment measures nine inches from
the top of the strap to the elasticized bottom. This style also
includes panties with an elasticized waist and leg openings.
Both garments are made of cotton knit fabric and contain
embroidery on the front. The size range for these items are
girls' sizes 7-14.
The applicable subheading for the camisole, styles 1809 and
80531 will be 6108.92.0025, Harmonized Tariff Schedule of the
United States (HTS), 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: other: girls'.
The duty rate will be 17 percent ad valorem.
The applicable subheading for the slip will be 6108.11.0020,
(HTS), which provides for women's or girls' slips, ... knitted or
crocheted: slips and petticoats: of man-made fibers... girls'.
The duty rate will be 16.2 percent ad valorem.
The applicable subheading for both styles of nylon panties
will be 6108.22.0030, (HTS), which provides for women's or girls'
... briefs, panties... briefs and panties: of man-made fibers...
other: girls'. The rate of duty will be 16.6 percent ad valorem.
The applicable subheading for the cotton panties will be
6108.21.0020, (HTS), which provides for women's or girls' slips,
petticoats, briefs and panties... briefs and panties: of
cotton... girls'. The rate of duty will be 8.1 percent ad
valorem.
The applicable subheading for the cotton crop-top will be
6109.10.0037,(HTS), which provides for T-shirts, singlets, tank
tops and similar garments, knitted or crocheted: of cotton:
women's or girls': underwear. The duty rate will be 21 percent
ad valorem.
All styles of the nylon tricot undergarments fall within
textile category designation 652. Based upon international
textile trade agreements, products of the Philippines are subject
to quota restraints and visa requirements.
Both styles of cotton undergarments fall within textile
category 352. Based upon international trade agreements,
products of the Philippines are subject to quota restraints and
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