CLA-2-61:S:N:N5:354 889050
Mr. Victor M. Morales
Fermin R. Morales, Inc.
P.O. Box 2050
San Juan, PR 00902
RE: The tariff classification and textile category of girls'
cotton knit undergarments from the Philippines.
Dear Mr. Morales:
In your letter dated August 3, 1993, on behalf of Inner
World, Inc., you requested a tariff classification ruling.
You have submitted three styles. The first, style 9009,
consists of a 100% cotton knit cropped underwear top featuring an
elasticized bottom edge, neckline and armholes. The matching
panty has an elasticized waist and leg opening and a two ply
crotch. Both items are embroidered across the front.
Style 9024 consists of a 100% cotton knit girls' brassiere
with elasticized adjustable shoulder straps. Elasticized edging
finishes the top of the cups and extends around the top and
bottom of the garment. A portion of each cup is embroidered.
The matching panties feature an elasticized waist and elasticized
leg openings. The panties are also embroidered.
Style 3312 is a 100% cotton knit girls' panty with an
elasticized waist and elasticized leg openings. The panty is
embroidered across the front.
The applicable subheading for the panties will be
6108.21.0020, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's or girls' slips, petticoats,
briefs, panties,... and similar articles, knitted or crocheted:
briefs and panties: of cotton, girls'. The rate of duty will be
8.1 percent ad valorem.
The applicable subheading for the underwear 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 rate of duty will be 21
percent ad valorem.
The applicable subheading for the brassiere will be
6212.10.1010, HTS, which provides for brassieres, corsets . . .
whether or not knitted or crocheted: Brassieres: Containing lace,
net or embroidery, of cotton. The duty rate will be 32 percent
ad valorem.
The panties and underwear top fall within textile category
designation 352. The brassiere falls within textile category
349. Based upon international textile trade agreements, products
of the Philippines are subject visa requirements and quota
restraints.
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