N016759 N0 Ruling Active

The tariff classification of disposable panties from China.

Issued September 10, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.22.1000

Headings: 6108

Product description

This ruling replaces New York Ruling N015863 dated August 23, 2007. The sample is constructed of 100% knit polyester fabric. Our original response to you inadvertently indicated that the article is classifiable in a Harmonized Tariff Schedule provision for knitted garments of cotton fibers when, in fact, the item is classifiable in a tariff provision for man-made fibers. You have submitted samples of two styles of disposable panties, style T-650 and FP-650, both made up of 100% knit polyester fabric with elasticized waists and elasticized leg openings. You have submitted company brochures which feature the articles as unisex disposable panties that are marketed to hospitals and doctors offices.

CBP rationale

The applicable subheading for styles T-650 and FP-650 will be 6108.22.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ briefs, panties,…and similar articles, knitted or crocheted: briefs and panties: of man-made fibers: disposable briefs and panties designed for one-time use.

Full text

N016759 September 10, 2007 CLA-2-61:RR:NC:TAB:354 CATEGORY: Classification TARIFF NO.: 6108.22.1000 Mr. Michael J. Mercer Corbett International One Cross Island Plaza Suite 203F Rosedale, N.Y. 11422 RE: The tariff classification of disposable panties from China. Dear Mr. Mercer: In your letter dated August 16, 2007, written on behalf of your client, Medico International, you requested a tariff classification ruling. This ruling replaces New York Ruling N015863 dated August 23, 2007. The sample is constructed of 100% knit polyester fabric. Our original response to you inadvertently indicated that the article is classifiable in a Harmonized Tariff Schedule provision for knitted garments of cotton fibers when, in fact, the item is classifiable in a tariff provision for man-made fibers. You have submitted samples of two styles of disposable panties, style T-650 and FP-650, both made up of 100% knit polyester fabric with elasticized waists and elasticized leg openings. You have submitted company brochures which feature the articles as unisex disposable panties that are marketed to hospitals and doctors offices. The applicable subheading for styles T-650 and FP-650 will be 6108.22.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ briefs, panties,…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% 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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