CLA-2-61:RR:NC:TA:354 C86826
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 J40130 (in
sizes 2 to 16) is a boys' brief constructed of 1 x 1 rib knitted
100% cotton fabric. The brief features a covered fly and an
exposed elasticized waistband with "EL ZEPPELIN" embroidered at
both sides.
Style N32126 (in sizes 2 to 12) is a boys' brief constructed
of 2 x 2 rib knitted 100% cotton fabric. The brief features a
covered elasticized waistband.
Style J50123 (in sizes 2 to 16) is a boys' underwear singlet
constructed of 1 x 1 rib knitted 100% cotton fabric. The singlet
features rounded front and rear necklines, oversized armholes,
shoulder straps which measure less than two inches at the
shoulder seam, and a hemmed bottom.
Style J50124 (in sizes 2 to 16) is similar to the style
J50123 singlet, with the exception of the 2 x 2 rib knitted 100%
cotton fabric construction.
Style J270103 (in sizes 2 to 16) is a boys' shirt
constructed from 100% cotton, finely knit jersey fabric which
measures more than 10 stitches per linear centimeter counted in
both the horizontal and vertical directions. The garment has a
round neckline with a two button placket at the shoulder, short
hemmed sleeves, and a hemmed bottom.
The applicable subheading for styles J40130 and N32126 will
be 6107.11.0020, Harmonized Tariff Schedule of the United States
(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.
The applicable subheading for styles J50123 and J50124 will
be 6109.10.0007, HTS, which provides for T-shirts, singlets, tank
tops and similar garments, knitted or crocheted: of cotton . . .
men's or boys': underwear: singlets, all white, without pockets,
trim or embroidery. The duty rate will be 19.2 percent ad
valorem.
The applicable subheading for style J270103 will be
6105.10.0030, HTS, which provides for Men's or boys' shirts,
knitted or crocheted: of cotton . . . boys': other. The rate of
duty will be 20.5 percent ad valorem.
Styles J40130, N32126, J50123 and J50124 fall within
textile category designation 352. Style J270103 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