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

NY L85385 June 29, 2005 CLA-2-61:RR:NC:TA:354 L85385 CATEGORY: Classification TARIFF NO.: 6108.92.0005 Mr. Frank Neely Sara Lee Branded Apparel International Trade Group 1000 East Hanes Mill Road, 1st Floor Winston-Salem, North Carolina 27105 RE: The tariff classification of a women’s garment from El Salvador. Dear Mr. Neely: In your letter dated May 31, 2005, you requested a tariff classification ruling. The provided sample will be returned as per your request. Style 159B is a pair of women’s thermal long underpants constructed of a translucent 50% cotton 50% polyester waffle knit fabric. The “Lady Morgan” brand garment features an exposed elastic waistband measuring approximately ½-inch wide, ribbed knit cuffs at the leg openings, and overlock stitching at the seams. 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 duty rate 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