M80142 M8 Ruling Active

The tariff classification of disposable panties from China or other countries.

Issued February 22, 2006 by U.S. Customs and Border Protection.

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

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