The tariff classification of children's garments from Guatemala.

NY C86823 May 12, 1998 CLA-2-61:RR:NC:TA:354 C86823 CATEGORY: Classification TARIFF NO.: 6107.11.0020; 6108.21.0020; 6109.10.0023; 6109.10.0065 Mr. Julian Revuelta, Jr. Auto Diagnotics & Repairs, Inc. 7801 N.W. 7th Avenue Miami, Florida 33150 RE: The tariff classification of children's garments from Guatemala. Dear Mr. Revuelta: In your letter dated April 15, 1998, you requested a tariff classification ruling. Five samples were submitted for review. Style N37172 (in sizes 2 to 16) is a girl's full cut panty constructed of printed 100% cotton knitted fabric with an elasticized waist and leg openings. Style N52172 (in sizes 2 to 16) is a printed 100% cotton knitted fabric girl's tank top with a hemmed bottom which features scalloped trim at the shoulder straps, as well as around the scooped front and rear necklines and oversized armholes. Style N44140 (in sizes 2 to 16) is similar to the style N37172 panty, with the exception of the 100% terry cotton fabric construction and high cut leg openings. Style J51181 (in sizes 2 to 16) is a boys' tank top constructed from 100% cotton, finely knit printed fabric. The garment has low, rounded front and rear necklines, oversized armholes, shoulder straps which measure less than two inches at the shoulder seam, and a hemmed bottom. Style J44181 (in sizes 2 to 16) is a 100% cotton, finely knit printed fabric boys' underpant which features an exposed elasticized waistband with "EL Zeppelin" embroidered at both sides, a fly front, and a hemmed bottom. The applicable subheading for styles N37172 and N44140 will be 6108.21.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's and girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of cotton . . . girls'. The rate of duty will be 7.9 percent ad valorem. The applicable subheading for style N52172 will be 6109.10.0065, HTS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton . . . women's or girls': tank tops: girls'. The rate of duty will be 19.2 percent ad valorem. The applicable subheading for style J51181 will be 6109.10.0023, HTS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton . . . men's or boys': other: tank tops and other singlets: boys'. The rate of duty will be 19.2 percent ad valorem. The applicable subheading for style J44181 will be 6107.11.0020, HTS, which provides for Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: underpants and briefs: of cotton . . . boys'. The rate of duty will be 7.7 percent ad valorem. Styles N37172, N44140 and J44181 fall within textile category designation 352. Style N52172 falls within textile category designation 339 and Style J51181 falls within textile category designation 338. Currently, based upon international textile trade agreements products of Guatemala are not subject to quota nor to the requirement of a visa. 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 212-466-5880. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division