CLA-2-61:RR:NC:WA:354 A84478
Mr. Donald E. Boehmcke
Sales and Marketing
Wonderlux Enterprises Ltd.
350 5th Avenue, Suite 4524
New York, New York 10118
RE: The tariff classification of toddler's one piece underwear from Hong Kong and Macau.
Dear Mr. Boehmcke:
In your letter dated June 5, 1996 you requested a classification ruling.
You have submitted samples of solid white toddler one piece underwear which include a short and long sleeve sample for each of the following sizes: 2T, 3T, and 4T. All styles are toddler one piece cotton underwear which will vary in sleeve length, size, color or print design only. The one piece underwear feature a lap shoulder and a three snap bottom crotch closure designed for easy diaper changing and quick dressing. Styles 10-14594 and 10-14596 are short sleeve underwear which will be sold retail packed in a polybag in units of five. Styles 10-14595 and 10-14597 are long sleeve underwear which will be sold retail packed in a polybag in units of two.
The applicable subheading for all toddler one piece underwear styles will be 6108.91.0025, 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 cotton . . . underwear: other: girls'. The duty rate will be 8.9 percent ad valorem.
All styles falls within textile category designation 352. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa, 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