3 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of disposable panties from China or other countries.
Issued February 22, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M80142 (February 22, 2006)
Tariff classification
HTS codes: 6108.22.1000
Headings: 6108
Product description
The provided sample is a women’s disposable panty constructed of an open work knitted 80% polyester 20% spandex fabric. The panty features an elasticized waistband and leg openings, side seams, and overlock stitching at the crotch. The panty is used in conjunction with an incontinent soaker pad or liner and is marketed for sale to hospitals and nursing homes. The panty is available in different sizes as styles MBP3202, MBP3703, and MBP3704.
CBP rationale
The applicable subheading for all styles will be 6108.22.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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
NY M80142 February 22, 2006 CLA-2-61:RR:NC:TA:354 M80142 CATEGORY: Classification TARIFF NO.: 6108.22.1000 Mr. Lawrence R. Pilon Hodes Keating & Pilon 39 South LaSalle Street, Suite 1020 Chicago, Illinois 60603-1731 RE: The tariff classification of disposable panties from China or other countries. Dear Mr. Pilon: In your letter dated January 26, 2006, you requested a tariff classification ruling on behalf of Medline Industries, Inc. The provided sample is a women’s disposable panty constructed of an open work knitted 80% polyester 20% spandex fabric. The panty features an elasticized waistband and leg openings, side seams, and overlock stitching at the crotch. The panty is used in conjunction with an incontinent soaker pad or liner and is marketed for sale to hospitals and nursing homes. The panty is available in different sizes as styles MBP3202, MBP3703, and MBP3704. The applicable subheading for all styles will be 6108.22.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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 8.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Deborah Marinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of men’s and women’s disposable underwear from China.
The tariff classification of disposable panties from China.
The tariff classification of disposable panties from China.
The tariff classification of disposable underwear from India.
The tariff classification of disposable panties from India.
The tariff classification of disposable panties from China.
Follow M80142
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.