CLA-2-61:S:N:N5:354 884098
Mr. Victor M. Morales
Fermin R. Morales, Inc.
P.O. Box 2050
San Juan, PR 00902
RE: The tariff classification of girls' cotton underwear from
Costa Rica.
Dear Mr. Morales:
In your letter dated March 18, 1993, on behalf of Inner World,
Inc., you requested a tariff classification ruling.
You have submitted two sets of girls' underwear. The first
set, style 9019 consists of a 100% cotton knit cropped underwear
top featuring an elasticized bottom and armholes and has lace
edging on the bottom and neckline. The matching loose leg briefs
have lace edging on the bottom of the legs and on the elasticized
waist.
Style 9021 consists of a 100% cotton knit girls' sleeveless
tank style underwear top with an elasticized waist and armholes.
The garment features lace edging on the bottom. The matching
panties feature an elasticized waist and elasticized leg openings.
The panties have lace trim on the waist.
The applicable subheading for the panties will be
6108.21.0020, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's or girls' slips, petticoats,
briefs, panties,... and similar articles, knitted or crocheted:
briefs and panties: of cotton, girls'. The rate of duty will be 8.1
percent ad valorem.
The applicable subheading for the underwear tops 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 rate of duty will be 21 percent ad valorem.
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