CLA-2CO:R:C:T 951411 jlj
Mr. William A. Barbino, President
In-Case Products, Inc., Suite 123
28310 Roadside Drive
Agoura Hills, California 91301
RE: Request for Reconsideration of New York Ruling Letter (NYRL)
870351; Disposable Panties with Sanitary Napkin; Heading 6208
Dear Mr. Barbino:
In your letter of February 17, 1992, you requested a
reconsideration of NYRL 870351 of February 6, 1992, which
classified a pair of disposable women's panties from China under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). You submitted a sample pair of panties with your
letter.
FACTS:
The sample submitted, Style No. BNP-1FN-25, is a pair of
women's disposable panties. The panties feature an elasticized
waist, elasticized leg openings and a sanitary napkin sewn into
the crotch panel.
You state that the panties are made of 100 percent olefin
(polypropylene) with an attached 8.7 gram sanitary napkin
compromised of 8.45 grams of cellulose fiber and 0.25 grams of
other materials. You state that the total weight of the panties
is 14.8 grams.
NYRL 870351 stated that the essential character of the
panties was imparted by the panty portion. It classified the
panties under the provision for women's or girls' singlets and
other undershirts, slips, petticoats, briefs, panties, ... and
similar articles: other: of man-made fibers: disposable briefs
and panties designed for one-time use, in subheading
6208.92.0025, HTSUSA.
You state that the panties would not be worn unless the user
was having her menstrual period, therefore the panty portion is
not the essential character of the garment. You request that the
panties be classified under the provision for sanitary napkins
and tampons, diapers and diaper liners and similar sanitary
articles: other (than of paper pulp), in subheading 4818.40.40,
HTSUSA.
ISSUE:
What is the correct classification of the instant panties?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRIs), taken
in order. GRI 1 provides that classification shall be according
to the terms of the headings and any relative section or chapter
notes.
As stated above, the headings at issue are Heading 4818 and
Heading 6208. GRI 3 states that whenever goods are prima facie
classified under two or more headings, certain rules shall be
followed.
GRI 3 (a), HTSUSA, states that the heading which provides
the most specific description shall be preferred to other less
specific headings, but that when two or more headings each refer
to only part of the materials contained in composite goods, then
those headings are to be regarded as equally specific. Since
both Heading 6208 and Heading 4818 refer to only part of the
materials contained in the panties (i.e., synthetic textile
material and paper), the panties cannot be classified by GRI 3
(a).
GRI 3 (b), HTSUSA, states that composite goods consisting of
different materials shall be classified as if they consisted of
the material which gives them their essential character. Both
the panty portion and the sanitary napkin portion are equally
important to the instant article. The panty portion attaches the
sanitary napkin to the user. It also forms the article and makes
it a garment. The sanitary napkin portion absorbs menstrual
blood and protects the wearer's clothing. Since neither part can
be determined to constitute the essential character of the
garment, the garment cannot be classified under GRI 3(b), HTSUSA.
GRI 3 (c), HTSUSA, states that, when goods cannot be
classified in accordance with GRI 3 (a) or GRI 3 (b), that they
shall be classified under the heading which occurs last in
numerical order among those which equally merit consideration.
Heading 6218 follows Heading 4818, therefore the goods must be
classified in Heading 6218.
HOLDING:
The instant panties are classified in subheading
6208.92.0025, HTSUSA, dutiable at the rate of 17 percent ad
valorem. The result of NYRL 870351 is affirmed, in accordance
with GRI 3 (c).
Sincerely,
John Durant, Director