C85094 C8 Ruling Active

The tariff classification of disposable panties from China.

Issued March 31, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.22.1000

Headings: 6108

Product description

They consist of two rectangular panels sewn together to form a band that is then partially stitched along the bottom edge to form a crotch. The resulting leg openings and waistband are elasticized.

CBP rationale

The applicable subheading for the "Nylon Disposable Panties" will be 6108.22.1000, 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: Briefs and panties: Of man-made fibers: Disposable briefs and panties designed for one-time use.

Full text

PD C85094 March 31, 1998 CLA-2-61:S:N:N:HO6 REH CATEGORY: Classification TARIFF NO.: 6108.22.1000 A.L. Fase & Company 4849 No. Scott Street, Suite 116 Schiller Park, IL 60176 Attention: Nelda H. Keith RE: The tariff classification of disposable panties from China. Dear Ms. Keith: In your letter dated March 3, 1998, you requested a tariff classification ruling on behalf of Mabis Healthcare, Inc. A representative sample of "Nylon Disposable Panties," made from light-weight knit fabric, was submitted for our examination. They consist of two rectangular panels sewn together to form a band that is then partially stitched along the bottom edge to form a crotch. The resulting leg openings and waistband are elasticized. You state that the panties are intended for use "in a hospital maternity ward to hold sanitary napkins after the delivery of a baby." The applicable subheading for the "Nylon Disposable Panties" will be 6108.22.1000, 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: Briefs and panties: Of man-made fibers: Disposable briefs and panties designed for one-time use... The rate of duty will be 13.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Timothy G. Moran Service Port Director St. Albans, Vt.

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