CLA-2-61:RR:NC:TA:354 B81546

Mr. William Ortiz
S. J. Stile Associates Ltd.
153-66 Rockaway Boulevard
Jamaica, New York 11434

RE: The tariff classification of ladies' underwear tops and underpants from Macau.

Dear Mr. Ortiz:

In your letter dated January 23, 1997, filed in behalf of O'Bryan Brothers, you requested a classification ruling. The submitted samples are being returned to you as per your request. You have submitted three samples, all of which are constructed from finely knit 100% cotton pointelle rib fabric. Style 755280 is a ladies' long sleeve undershirt featuring a scoop neck, capping around the rear neckline and armholes, sewn on trim around the front neckline and a hemmed bottom. Style 755080 is a tank version of the long sleeve undershirt.

Style 757880 is a pair of ladies' long underpants featuring a covered elasticized waistband, a sewn on label at the center of the waistband with "Cuddl Duds" printed on it and a hemmed bottom at the ankles.

The applicable subheading for styles 755280 and 755080 will be 6109.10.0037, Harmonized Tariff Schedule of the United States (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 19.6 percent ad valorem.

The applicable subheading for the style 737780 will be 6108.91.0005, 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 8.8 percent ad valorem.

All styles 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 may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 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 212-466-5880.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division