CLA-2-61:S:N5 354 808142

Ms. Nicole Morrow
Foster Industries Inc.
358 Fifth Avenue
New York, NY 10001-2209

RE: The tariff classification of a cotton knit union suit from Turkey.

Dear Ms. Morrow:

In your letter dated March 15, 1994, you requested a classification ruling. As requested, the sample will be returned to you.

The submitted sample, style 712M, is a man's 100 percent knit cotton union suit. The union suit is a full length (neck to ankles) garment with long sleeves and a left over right front buttoned opening that extends from the neck to the crotch. The garment also features a rear buttoned opening from waist level to the crotch. The garment has no waistband and features ribbed knit cuffs.

The applicable subheading for style 712M will be 6114.20.0055, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: of cotton, other: men's or boys'. The duty rate will be 11.5 percent ad valorem.

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