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

NY J88393 September 24, 2003 CLA-2-61:RR:NC:TA:354 J88393 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 September 5, 2003, you requested a tariff classification ruling. The provided sample will be returned as per your request. Style 621B is a women’s long underpant constructed of a two layer 50% polyester 50% cotton knitted fabric. The garment features an exposed elastic waistband measuring approximately ¾-inch wide, overlock stitching at the seams, and rib-knit cuffs on the legs. 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