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G89435 G8 Ruling Active

The tariff classification of girls’ thermal underwear from Pakistan.

Issued April 18, 2001 by U.S. Customs and Border Protection.

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G8 G89435 (April 18, 2001)

Tariff classification

HTS codes: 6109.10.0037, 6108.91.0005

Headings: 6108, 6109

Product description

The garments are constructed of 65% polyester 35% cotton waffle knit fabric. The top features a hemmed bottom and rib knit cuffs. The bottom features an elasticized waistband and rib knit cuffs. You have indicated that styles U43153, U23153 and U33153 will be used for different size ranges.

CBP rationale

The applicable subheading for the top will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton, women’s or girls’: underwear. The applicable subheading for the bottom will be 6108.91.0005, 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 cotton, underwear: underpants.

Full text

NY G89435 April 18, 2001 CLA-2-61:RR:NC:TAB:354 G89435 CATEGORY: Classification TARIFF NO.: 6108.91.0005; 6109.10.0037 Ms. Natalie Hanson International Development Systems Inc. 733 Fifteenth Street NW Suite 520 Washington, DC 20005 RE: The tariff classification of girls’ thermal underwear from Pakistan. Dear Ms. Hanson: In your letter dated April 3, 2001, on behalf of Elahi Apparel Limited, you requested a classification ruling. The two samples you submitted will be returned to you as requested The samples submitted consist of a girl’s long sleeve crew neck top and a matching long john bottom. The garments are constructed of 65% polyester 35% cotton waffle knit fabric. The top features a hemmed bottom and rib knit cuffs. The bottom features an elasticized waistband and rib knit cuffs. You have indicated that styles U43153, U23153 and U33153 will be used for different size ranges. The applicable subheading for the top will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton, women’s or girls’: underwear. The duty rate will be 18.8 percent ad valorem. The applicable subheading for the bottom will be 6108.91.0005, 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 cotton, underwear: underpants. The duty rate will be 8.6 percent ad valorem. The garments fall within textile category designation 352. Based upon international textile trade agreements products of Pakistan are subject to quota and 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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 at 212-637-7083. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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