CLA-2-61:S:N:N5:354 893909
Ms. Carrie Chalifoux
Heyman Corporation
6045 West Howard Street
Niles, IL 60714
RE: The tariff classification of boys' and girls' underwear from
Hong Kong.
Dear Ms. Chalifoux:
In your letter dated January 12, 1994, you requested a
classification ruling.
Your submitted style 0302, is a boys' Christmas Gift Pack
which contains two pairs of 100% knit cotton briefs in assorted
Christmas prints. The briefs feature an elasticized waist with the
words "Osh Kosh" at frequent intervals on the waistband and a fly
front. The sizes offered are 2, 3, 4, 6, 8 and 10.
Your submitted style 0802, is a girls' Christmas Gift Pack
which contains three pairs of 100% knit cotton briefs in assorted
Christmas prints. The briefs feature an elasticized waist with the
words "Osh Kosh" at frequent intervals on the waistband, a small
centered bow and elasticized leg openings. The sizes offered are
2, 3, 4, 6, 8 and 10.
The package used to hold each set of briefs is a rectangular
clear vinyl "envelope" bag. The bag is secured with a snap and has
a handle. The vinyl bags are not specially shaped or fitted to
contain the briefs. According to HRL 953286, dated May 11, 1993
which dealt with the same issue, " the instant plastic bags are not
suitable for repetitive use in the Customs sense and that the bags
must be, classified with their contents pursuant to GRI 5 (b).
The applicable subheading for style 0302 will be 6107.11.0020,
Harmonized Tariff Schedule of the United States (HTS), which
provides for men's or boys' underpants, briefs, . . . knitted or
crocheted: underpants and briefs of cotton, boys. The duty rate
will be 7.9 percent ad valorem.
The applicable subheading for the 0802 will be 6108.21.0020,
HTS, which provides for women's or girls' slips, petticoats,
briefs, panties, . . . knitted or crocheted: briefs and panties of
cotton, girls'. The duty rate will be 8.1 percent ad valorem.
Both styles fall within textile category designation 352.
Based upon international textile trade agreements, products of Hong
Kong 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