N255946 N2 Ruling Active

The tariff classification of an undergarment from Poland

Issued August 28, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.22.9020

Headings: 6108

Product description

The sample submitted, “Seni Supporting Pants,” is a unisex knit mesh brief designed to hold sanitary pads in place.

CBP rationale

The applicable subheading for the item will be 6108.22.9020, 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: Other, Women’s.

Full text

N255946 August 28, 2014 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6108.22.9020 Mr. Ray Reynolds Lee Hardeman Customs Broker, Inc. 277 Southfield Pkwy, Suite 135 Forest Park, GA 30297 RE: The tariff classification of an undergarment from Poland Dear Mr. Reynolds: In your letter dated August 1, 2014 you requested a tariff classification ruling on behalf of your client, TZMO, Inc. The sample submitted will be returned. The sample submitted, “Seni Supporting Pants,” is a unisex knit mesh brief designed to hold sanitary pads in place. You state that the item is not meant to be worn without the sanitary pad. It is constructed of 87% polyester, 13% elastane. You state the garment is reusable and comes in only two sizes, large and extra-large. The applicable subheading for the item will be 6108.22.9020, 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: Other, Women’s. The rate of duty will be 15.6 percent ad valorem. You suggested heading 6307, which provides for, “Other made up Articles,” as the possible heading for this item. This heading does not apply because it is more specifically provided for as a brief. 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 K. Lenore Ort at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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