The tariff classification of women's underwear crop top and boxer style shorts from Macau or Hong Kong

NY A82567 May 3, 1996 CLA-2-62:RR:NC:WA:354 A82567 CATEGORY: Classification TARIFF NO.: 6208.91.3010 Mr. Robert T. Stack Siegel, Mandell & Davidson, P.C. One Astor Plaza 1515 Broadway New York, New York 110036-8901 RE: The tariff classification of women's underwear crop top and boxer style shorts from Macau or Hong Kong Dear Mr. Stack: In your letter dated April 17, 1996, on behalf of Bentley Lingerie, Inc., you requested a classification ruling. As requested, the samples will be returned to you. You submitted two samples, styles F20014 and F40013. Style F20014 is a women's underwear crop top made of cotton flannel material. The sample features shoulder straps which measure less than two inches at the top of the shoulder, an elasticized trim around the U-shaped neckline and around the armholes, and an exposed elastic bottom with "esleep" embroidered at equal intervals on the outer surface. Style F40013 is a women's boxer short also made of cotton flannel fabric. The sample features an exposed elasticized waistband with "esleep" embroidered at equal intervals on the outer surface. The shorts are approximately thirteen inches in length and have hemmed leg openings. You indicated that the two styles are being sold to the underwear buyer at J.C. Penney Corporation and that the retailer advises that the underwear will be sold individually in the usual manner of mix and match underwear. The applicable subheading for styles F20014 and F40013 will be 6208.91.3010, 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 women's. The duty rate will be 11.8 percent ad valorem. Styles F20014 and F40013 fall within textile category designation 352. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa, and 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, Roger J. Silvestri Director National Commodity Specialist Division