The tariff classification of a girls’ garment from Honduras and El Salvador.

NY K80031 October 20, 2003 CLA-2-61:RR:NC:TA:354 K80031 CATEGORY: Classification TARIFF NO.: 6108.92.0005 Mr. John Nagel 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 girls’ garment from Honduras and El Salvador. Dear Mr. Nagel: In your letter dated October 10, 2003, you requested a tariff classification ruling. The provided sample will be returned as per your request. Style 259C is a girls’ long underpant constructed of a light weight translucent 50% cotton 50% polyester 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, Harmonized Tariff Schedule of the United States (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