The tariff classification of a women’s garment from El Salvador.

NY K89841 October 26, 2004 CLA-2-61:RR:NC:TA:354 K89841 CATEGORY: Classification TARIFF NO.: 6108.92.0005 Mr. John Nagel Sara Lee Branded Apparel 1000 East Hanes Mill Road, 4th Floor Winston-Salem, North Carolina 27105 RE: The tariff classification of a women’s garment from El Salvador. Dear Mr. Nagel: In your letter dated September 23, 2004, you requested a tariff classification ruling. The provided sample will be returned as per your request. Style 901C is a women’s “Duofold” thermal long underpants constructed of a 100% polyester knitted fabric. The garment features overlock stitching at the seams, an elasticized waistband measuring approximately ¾-inch wide with “Duofold” embroidered at equal intervals on the outer surface, and ribbed knit 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 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 Deborah Marinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division