CLA-2-61:S:N:N3H:354 871812
Ms. Khem Lall
R.H. Macy's Corporate Buying
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of cotton knit undergarments from
Taiwan.
Dear Ms. Lall:
In your letter dated February 26, 1992, you requested a
classification ruling. As requested, the samples will be
returned to you.
You have submitted three samples. The first sample, style
H987, is a finely knit cotton underwear camisole. The hemmed
bottom reaches below the waist and the garment also features
satin capping around the oversized armholes and the rounded neck.
Your sample, style H984, is a finely knit cotton V-neck
underwear camisole. The hemmed bottom reaches below the waist
and the garment also features satin capping around the neckline
and armholes which extends to form straps.
Your sample, style H985, is an underwear teddy of finely
knit cotton.
The teddy features a deep cut round neckline, armholes with satin
capping, elasticized hi-cut leg openings and a three snap closure
at the crotch.
The applicable subheading for styles H987 and H984 will be
6109.10.0037, Harmonized Tariff Schedule of the United States
(HTS), which provides forT-shirts, singlets, tank tops and
similar garments, knitted or crocheted: of cotton, other: women's
or girls': underwear. The duty rate will be 21 percent ad
valorem.
The applicable subheading for style H985 will be
6108.92.0015, HTS, which provides for women's or girls' slips,
petticoats, briefs, panties,... and similar articles, knitted or
crocheted: other: of cotton, other: women's. The duty rate will
be 9 percent ad valorem.
All styles fall within textile category designation 352.
Based upon international textile trade agreements, products of
Taiwan 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