The tariff classification of kids’ underwear from Hong Kong, China or Macau.

NY K80721 November 26, 2003 CLA-2-61:RR:NC:TA:354 K80721 CATEGORY: Classification TARIFF NO.: 6108.92.0005; 6109.90.1075 Ms. Carolyn B. Malina Lands’ End, Inc. 5 Lands’ End Lane Dodgeville, WI 53595 RE: The tariff classification of kids’ underwear from Hong Kong, China or Macau. Dear Ms. Malina: In your letter dated November 14, 2003, you requested a classification ruling. The submitted samples will be returned as per your request. Style 78516 consists of a unisex kids’ thermal underpants and a long sleeve underwear top constructed of knitted 100% polyester fabric. The underpants feature an exposed elasticized waistband measuring approximately 1-1/4 inch wide, flatlock seams and a hemmed cuff bottom. The top features a crew neckline, hemmed cuff sleeves, a hemmed bottom with a longer back panel and flatlock seams. The garments will be available in sizes XS to XL. The applicable subheading for the underpants will be 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. In 2004, the rate of duty will be 16 percent ad valorem. The applicable subheading for the top will be 6109.90.1075, HTS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers . . . Women’s or girls’: Thermal undershirts. The rate of duty will be 32.2 percent ad valorem. In 2004, the rate of duty will be 32 percent ad valorem. Both garments fall within textile category designation 652. Based upon international textile trade agreements products of Hong Kong and China are subject to quota and the requirement of a visa. Products of Macau are subject to the requirement of a visa The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment. 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