CLA-2-61:RR:NC:TA:354 C86823
Mr. Julian Revuelta, Jr.
Auto Diagnotics & Repairs, Inc.
7801 N.W. 7th Avenue
Miami, Florida 33150
RE: The tariff classification of children's garments from
Guatemala.
Dear Mr. Revuelta:
In your letter dated April 15, 1998, you requested a tariff
classification ruling.
Five samples were submitted for review. Style N37172 (in
sizes 2 to 16) is a girl's full cut panty constructed of printed
100% cotton knitted fabric with an elasticized waist and leg
openings.
Style N52172 (in sizes 2 to 16) is a printed 100% cotton
knitted fabric girl's tank top with a hemmed bottom which
features scalloped trim at the shoulder straps, as well as around
the scooped front and rear necklines and oversized armholes.
Style N44140 (in sizes 2 to 16) is similar to the style
N37172 panty, with the exception of the 100% terry cotton fabric
construction and high cut leg openings.
Style J51181 (in sizes 2 to 16) is a boys' tank top
constructed from 100% cotton, finely knit printed fabric. The
garment has low, rounded front and rear necklines, oversized
armholes, shoulder straps which measure less than two inches at
the shoulder seam, and a hemmed bottom.
Style J44181 (in sizes 2 to 16) is a 100% cotton, finely
knit printed fabric boys' underpant which features an exposed
elasticized waistband with "EL Zeppelin" embroidered at both
sides, a fly front, and a hemmed bottom.
The applicable subheading for styles N37172 and N44140 will
be 6108.21.0020, Harmonized Tariff Schedule of the United States
(HTS), which provides for Women's and girls' slips, petticoats,
briefs, panties, nightdresses, pajamas, negligees, bathrobes,
dressing gowns and similar articles, knitted or crocheted: briefs
and panties: of cotton . . . girls'. The rate of duty will be
7.9 percent ad valorem.
The applicable subheading for style N52172 will be
6109.10.0065, HTS, which provides for T-shirts, singlets, tank
tops and similar garments, knitted or crocheted: of cotton . . .
women's or girls': tank tops: girls'. The rate of duty will be
19.2 percent ad valorem.
The applicable subheading for style J51181 will be
6109.10.0023, HTS, which provides for T-shirts, singlets, tank
tops and similar garments, knitted or crocheted: of cotton . . .
men's or boys': other: tank tops and other singlets: boys'. The
rate of duty will be 19.2 percent ad valorem.
The applicable subheading for style J44181 will be
6107.11.0020, HTS, which provides for Men's or boys' underpants,
briefs, nightshirts, pajamas, bathrobes, dressing gowns and
similar articles, knitted or crocheted: underpants and briefs: of
cotton . . . boys'. The rate of duty will be 7.7 percent ad
valorem.
Styles N37172, N44140 and J44181 fall within textile
category designation 352. Style N52172 falls within textile
category designation 339 and Style J51181 falls within textile
category designation 338. Currently, based upon international
textile trade agreements products of Guatemala are not subject to
quota nor to the requirement of a visa.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division