CLA-2-61:S:N:N3H:354 875312

6107.11.0010; 6109.10.0009

Mr. Bruce Schiller
MSAS Customs Logistics
8725 NW 18th Terrace
Suite 301
Miami, FL 33172

RE: The tariff classification of knit wearing apparel from El Salvador.

Dear Mr. Schiller:

In your letter dated June 4, 1992, on behalf of Apparel Package International, Inc., you requested a tariff classification ruling. The samples will be returned to you, as requested. You have submitted five samples. Style 1603PS is a man's 50% cotton and 50% polyester thermal waffle knit undershirt. The shirt features long sleeves with rib-knit cuffs and a merrow finished bottom.

Style 2086U is a man's 50% cotton and 50% polyester thermal waffle knit union suit with a fleeced inner surface. The suit is a full length (neck to ankles) garment with long sleeves, rib- knit cuffs on the sleeves and legs and a front buttoned opening that extends from the neck to the crotch. The suit has no waistband and has a one button vertical seat flap. Style 3303PS is a man's long sleeved, prairie shirt which is constructed from 100% cotton, 1x1 rib knit fabric containing over 10 stitches per linear centimeter in both the horizontal and vertical directions. The garment features a round rib knit neckline, a partial front opening with a three button placket, rib knit cuffs and a hemmed bottom.

Style 898DR is a pair of men's 100% cotton thermal waffle knit long underpants. The underpants feature a 1 1/4" wide elastic waistband, a fly front and a rib-knit cuff on each leg.

Style 898LS is a man's 100% cotton thermal waffle knit undershirt. The shirt features a crew neck, long sleeves with rib-knit cuffs and a merrow finished bottom.

The applicable subheading for style 1603PS will be 6109.90.1047, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers, men's or boys': thermal undershirts. The rate of duty will be 34 percent ad valorem.

The applicable subheading for style 2086U will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: men's or boys'. The rate of duty will be 16.1 percent ad valorem.

The applicable subheading for style 3303PS will be 6105.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' shirts, knitted or crocheted: of cotton: men's. The rate of duty will be 21 percent ad valorem.

The applicable subheading for style 898DR will be 6107.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' underpants ... knitted or crocheted: of cotton, men's. The rate of duty will be 7.9 percent ad valorem.

The applicable subheading for style 898LS will be 6109.10.0009, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: men's or boys': underwear: other. The rate of duty will be 21 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