CLA-2-61:RR:NC:WA:354 A80725

Mr. William Ortiz

S. J. Stile Associates LTD.

153-66 Rockaway Boulevard

Jamaica, NY 11434

RE: The tariff classification of ladies' knit underwear from Macau

Dear Mr. Ortiz:

In your letter dated February 26, you requested a classification ruling. As requested the samples will be returned to you.

You have submitted three samples, all of which are constructed from finely knit 100% cotton pointelle rib fabric. Style 047480 is boxer style short with an enclosed elastic waistband, mock fly front and hemmed leg openings. Style 045680 is an underwear tee shirt with self capping on the scoop neckline and sleeves and a hemmed bottom. Style 045580 is a tank version of the tee shirt.

The applicable subheading for style 047480 will be 6108.91.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for women's . . . briefs, panties . . . and similar articles, knitted or crocheted: other: of cotton, underwear: underpants. The duty rate will be 8.9 percent ad valorem.

The applicable subheading for styles 045680 and 045580 will be 6109.00.0037,(HTS), which provides for t-shirts, singlets, tank tops . . . and similar articles, knitted or crocheted: of cotton: women's or girls', underwear. The duty rate will be 20.1 percent ad valorem.

The garments fall within textile category designation 352. Based upon international textile trade agreements products of Macau are subject to the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Brian Burtnik at 212-466-5880.

Sincerely,

Roger J. Silvestri

Director

National Commodity

Specialist Division