CLA-2-61:S:N:N3H:354 876350
Mr. William J LeClair
Trans Border Customs Services Inc.
P.O. Box 800
Champlain NY, 12919
RE: The tariff classification of infants and children's
underwear tops and bottoms from Canada.
Dear Mr. LeClair:
In your letter dated July 8, 1992, you requested a
classification ruling.
You have submitted four samples. The samples are
constructed from solid color waffle knit fabric which you
indicate is 100% cotton. Each sample consists of a long sleeved
top and long bottom. The tops feature a crew neck, rib knit
cuffs, overlocked seams and a hemmed bottom. The bottoms
feature an enclosed elasticized waist, overlocked seams and rib
knit cuffs. The garments are for either sex and have style
numbers as follows:
STYLE NO. SIZE
15-6007-12 6 - 24 mos.
15-6010-12 2T - 4T
15-6001-12 4 - 7
15-6009-12 8 - 18
The applicable subheading for style 15-6007-12 will be
6111.20.6020, Harmonized Tariff Schedule of the United States
(HTS), which provides for babies' garments . . . knitted: of
cotton: other: other, sets. The duty rate will be 8.6 percent
ad valorem.
Goods classifiable under subheading 6111.20.6020, HTS, which
have originated in the territory of Canada, will be entitled to a
5.1 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
The applicable subheading for all other long bottoms will be
6108.91.0005, HTS, which provides for women's or girls'...briefs,
panties,... and similar articles, knitted or crocheted: other: of
cotton: underwear: underpants. The duty rate will be 9 percent
ad valorem.
Goods classifiable under subheading 6108.91.0005, HTS, which
have originated in the territory of Canada, will be entitled to a
5.4 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
The applicable subheading for all other tops will be
6109.10.0037, HTS, which provides for T-shirts,... and similar
articles, knitted or crocheted: of cotton: women's or girls':
underwear. The duty rate will be 21 percent ad valorem.
Goods classifiable under subheading 6109.10.0037, HTS, which
have originated in the territory of Canada, will be entitled to a
12.6 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
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