The tariff classification of training pants and liners from Canada

NY I83963 July 22, 2002 CLA-2-62:RR:NC:TA:358 I83963 CATEGORY: Classification TARIFF NO.: 6211.42.0081; 6217.10.9510 Betsy Thomas BUMMIS 55 Mont Royal West, Suite 210 Montreal, Qc. H2T 2S6 Canada RE: The tariff classification of training pants and liners from Canada Dear Ms. Thomas: In your letter dated June 21, 2002 you requested a classification ruling. Submitted samples “1” and “2” are garments for toddlers, resembling panties, manufactured from an outershell of knitted polyester, which is coated on its inner surface by urethane, from a lining of cotton flannel, and from a woven, three-layered padding of 94% cotton/6% polyester throughout the crotch. By providing absorbency, it is this padding which imparts the essential characteristic of these garments. Sample “3” is an elliptical pad, constructed from three layers of woven terry fabric of 94% cotton/6% polyester, sewn together. Sample “4” differs from “3” by a fourth layer of knitted mesh of polyester which forms one of the outer surfaces of the item. You state that “3” and “4” are intended to be worn within cotton diapers to provide additional absorbency. The applicable subheading for “1” and “2” will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTS), which provides for …other garments…girls’, of cotton, other; and for “3” and “4” will be 6217.10.9510, which provides for other made up clothing accessories, parts of garments or of clothing accessories, other than those of heading 6212, accessories, other, other, of cotton. The duty rates will be 8.2 and 14.8 per cent ad valorem, respectively. All of the submitted samples fall within textile category designation 359. Based upon international textile trade agreements products of Canada are not presently subject to quota or 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division