CLA-2-61:RR:NC:TA:354 J88392

Ms. Sandy Disher
Sara Lee Branded Apparel
International Trade Group
1000 East Hanes Mill Road, 4th Floor
Winston-Salem, North Carolina 27105

RE: The tariff classification of a women’s garment from Honduras.

Dear Ms. Disher:

In your letter dated September 5, 2003, you requested a tariff classification ruling. The provided sample will be returned as per your request.

Style LR02 is a women’s “Hanes Her Way” long underpant constructed of a waffle knit 65% cotton 35% polyester fabric. The garment features an exposed elastic waistband measuring approximately one inch wide with “Hanes Her Way” printed in equal intervals on the outer surface and elasticized trim at the leg openings.

The applicable subheading for the garment will 6108.91.0005, 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 cotton: underwear: underpants. The duty rate will be 8.6 percent ad valorem.

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 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division