This ruling has been revoked and is no longer current.
Superseded by {H325601}.
The tariff classification of an undergarment from China.
Issued January 17, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N237226 (January 17, 2013)
Tariff classification
HTS codes: 6108.21.0020
Headings: 6108
Product description
Style 22747-3TB, Stay Dry Training Pants, is a size 3T unisex training pant. It will also be available in sizes 2T, 4T and 6. The outershell is constructed of 100% cotton knit fabric and the lining is constructed of a 100% polyester knit mesh fabric. An absorbent 75% cotton/25% polyester knit terry fabric with a polyurethane coating has been inserted between the outershell and the lining. The undergarment features flatlock stitching at the seams, capped, elasticized leg openings and an enclosed elasticized waistband. The essential character of the garment is imparted by the absorbent knit terry fabric.
CBP rationale
The applicable subheading for this style will be 6108.21.0020, 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 cotton: Girls’.
Full text
N237226 January 17, 2013 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6108.21.0020 Ms. Debbie Mayard Hamco P.O. Box 1028 Gonzales, LA 70707 RE: The tariff classification of an undergarment from China. Dear Ms. Mayard: In your letter dated January 8, 2013, you requested a tariff classification ruling. The sample submitted will be returned. Style 22747-3TB, Stay Dry Training Pants, is a size 3T unisex training pant. It will also be available in sizes 2T, 4T and 6. The outershell is constructed of 100% cotton knit fabric and the lining is constructed of a 100% polyester knit mesh fabric. An absorbent 75% cotton/25% polyester knit terry fabric with a polyurethane coating has been inserted between the outershell and the lining. The undergarment features flatlock stitching at the seams, capped, elasticized leg openings and an enclosed elasticized waistband. The essential character of the garment is imparted by the absorbent knit terry fabric. The applicable subheading for this style will be 6108.21.0020, 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 cotton: Girls’. The duty rate will be 7.6 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 354 at (646) 733-3054. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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