CLA-2-62:RR:NC:TA:354 L83452
Mr. John Nagel
Sara Lee Branded Apparel
1000 East Hanes Mill Road, 4th Floor
Winston-Salem, North Carolina 27105
RE: The tariff classification of girl’s apparel from Costa Rica.
Dear Mr. Nagel:
In your letter dated March 17, 2005, you requested a tariff classification ruling. The provided sample will be returned as per your request.
Style GBX4AS is a pair of girls’ underwear boxer shorts constructed of a printed 100% cotton woven fabric. The low-rise styled garment features a fabric covered elastic waistband measuring approximately 3/4-inches long, center and side seams, inner leg seams measuring approximately 1-1/4 inches long and a hemmed bottom with side vents.
The applicable subheading for the garment will 6208.91.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Other: Of cotton: Other . . . Girls’. The duty rate will be 11.2 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 Deborah Marinucci at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division