CLA-2-61:RR:NC:TA:354 K82964

Mr. Nick Raagas
Berkshire Accessories
1 West 37th Street
New York, New York 10018

RE: The tariff classification of woman’s apparel from Macau.

Dear Mr. Raagas:

In your letter dated February 4, 2004, you requested a classification ruling. The submitted samples will be returned as per your request.

Two samples were provided for review. Style 1008U is a women’s underwear camisole construction of a knitted 95% cotton 5% spandex. The camisole features a rounded neckline, elasticized trim at the top edges that extends to form shoulder straps, side seams, a printed image at the center of the bust area, and a hemmed bottom. Style 1008P is a women’s matching bikini panty with an elasticized waistband, elasticized leg openings, and a printed image below the center of the front waistband.

The applicable subheading for Style 1008U will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar articles, knitted or crocheted: of cotton women’s or girls’: underwear. The duty rate will be 16.5 percent ad valorem.

The applicable subheading for Style 1008P will be 6108.21.0010, HTS, which provides for Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Briefs and panties: Of cotton: Women’s. The duty rate will be 7.6 percent ad valorem.

Both garments fall within textile category designation 352. Based upon international textile trade agreements products of Macau are subject to the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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