The tariff classification of a women’s garment from Honduras.

NY J85930 July 22, 2003 CLA-2-61:RR:NC:TA:354 J85930 CATEGORY: Classification TARIFF NO.: 6108.92.0005 Ms. Sandy Disher Sara Lee Branded Apparel International Trade Group 1000 East Hanes Mill Road, 4th Floor Winston-Salem, North Carolina 27105 RE: The tariff classification of a women’s garment from Honduras. Dear Ms. Disher: In your letter dated June 27, 2003, you requested a tariff classification ruling. The provided sample will be returned as per your request. Style 477B is a women’s long underpant constructed of a 90% polyester 10% spandex knitted fabric. The garment features an exposed elastic waistband measuring approximately ¾-inches wide with “Duofold” embroidered in equal intervals on the outer surface, overlock stitching at the seams and hemmed leg openings. The applicable subheading for the garment will 6108.92.0005, 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 man-made fibers . . . underwear: underpants. The rate of duty will be 16.1 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 Brian Burtnik at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division