CLA-2-61:S:N:N3H:354 861135

6108.21.0020; 6109.10.0037

Mr. Victor M. Morales
Fermin R. Morales, Inc.
259 Recinto Sur Street
Old San Juan, Puerto Rico 00901

RE: The tariff classification of knit undergarments from the Philippines.

Dear Mr. Morales:

In your letter dated March 4, 1991 on behalf of Inner World, Inc., you requested a classification ruling.

You have submitted three styles of girls' undergarments which are sold by your client as sets. For Customs' purposes each garment is classifiable separately. Style 1809 consists of a camisole which features a scalloped bottom, neckline and armholes, one inch wide straps and an elasticized waist. This style also includes panties that feature an elasticized waist and leg openings and a half slip with an elasticized waist and hemmed bottom. All the garments are made of a knit nylon tricot and feature embroidery on the front. The size range for these garments is girls' 7-14.

Style 80531 consists of a camisole which features a scalloped neckline and armholes, one inch wide straps and a hemmed bottom. This style also includes panties that feature an elasticized waist and leg openings. All the garments are made of nylon tricot and feature embroidery on the front. The size range for these items are little girls' sizes 4-6x.

Style 9018 consists of a crop top featuring an elasticized neckline and armholes. This garment measures nine inches from the top of the strap to the elasticized bottom. This style also includes panties with an elasticized waist and leg openings. Both garments are made of cotton knit fabric and contain embroidery on the front. The size range for these items are girls' sizes 7-14.

The applicable subheading for the camisole, styles 1809 and 80531 will be 6108.92.0025, 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 man-made fibers... underwear: other: girls'. The duty rate will be 17 percent ad valorem.

The applicable subheading for the slip will be 6108.11.0020, (HTS), which provides for women's or girls' slips, ... knitted or crocheted: slips and petticoats: of man-made fibers... girls'. The duty rate will be 16.2 percent ad valorem.

The applicable subheading for both styles of nylon panties will be 6108.22.0030, (HTS), which provides for women's or girls' ... briefs, panties... briefs and panties: of man-made fibers... other: girls'. The rate of duty will be 16.6 percent ad valorem.

The applicable subheading for the cotton panties will be 6108.21.0020, (HTS), which provides for women's or girls' slips, petticoats, briefs and panties... briefs and panties: of cotton... girls'. The rate of duty will be 8.1 percent ad valorem.

The applicable subheading for the cotton crop-top will be 6109.10.0037,(HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: women's or girls': underwear. The duty rate will be 21 percent ad valorem.

All styles of the nylon tricot undergarments fall within textile category designation 652. Based upon international textile trade agreements, products of the Philippines are subject to quota restraints and visa requirements.

Both styles of cotton undergarments fall within textile category 352. Based upon international trade agreements, products of the Philippines are subject to quota restraints and visa requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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 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