J81130 J8 Ruling Active

The tariff classification of a ladies’ panty from Guatemala.

Issued February 28, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.21.0010

Headings: 6108

Product description

The provided sample will be returned as per your request. Style 82866 is a ladies’ full cut panty constructed of a 95% cotton 5% spandex knitted fabric. The panty features an elasticized waistband and hemmed leg openings.

CBP rationale

The applicable subheading for Style 82866 will be 6108.21.0010, 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 cotton: Women’s.

Full text

NY J81130 February 28, 2003 CLA-2-61RR:NC:TA:354 J81130 CATEGORY: Classification TARIFF NO.: 6108.21.0010 Ms. Lucia Ceydeli Associated Merchandising Corporation 500 Seventh Avenue New York, New York 10018 RE: The tariff classification of a ladies’ panty from Guatemala. Dear Ms. Ceydeli: In your letter dated February 10, 2003, you requested a tariff classification ruling. The provided sample will be returned as per your request. Style 82866 is a ladies’ full cut panty constructed of a 95% cotton 5% spandex knitted fabric. The panty features an elasticized waistband and hemmed leg openings. The applicable subheading for Style 82866 will be 6108.21.0010, 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 cotton: Women’s. The duty rate will be 7.6 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 Brian Burtnik at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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