CLA-2 CO:R:C:T 953305 NLP
Ms. Marie Wong
TMC Enterprises Inc.
711 S.W. 96th Avenue
Pembroke Pines, FLA 33025
RE: Disposable panties made of nonwoven nylon and nonwoven
polypropylene; Legal Note 5 to Chapter 62; heading 6208;
heading 6210; Explanatory Notes to heading 6210; heading
5603; Explanatory Notes to heading 5603; HRL 952937
Dear Ms. Wong:
This is in response to your letter dated December 17, 1992,
in which you requested the tariff classification of disposable
undergarments under the Harmonized Tariff Schedule of the United
States (HTSUS). Two samples of the undergarments were submitted
for our examination.
FACTS:
The articles at issue are women's disposable undergarments.
The first sample is a nonwoven nylon panty that has an
elasticized waist, elasticized leg openings and a front and rear
panel. The material for the panty is made by the "integrated
spinning bonded process." A web is formed by the random
distribution of very fine continuous nylon fibers, which are then
bonded fiber to fiber by heat and pressure.
The second sample is made of nonwoven polypropylene. The
material for this panty is also constructed by the "integrated
spinning bonded process", except that polypropylene fibers are
used instead of nylon fibers.
ISSUE:
What is the tariff classification of the nonwoven nylon and
nonwoven polypropylene undergarments under the HTSUS?
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRI's), taken in order. GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes. In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRI's may be applied, taken in
order. Two headings are at issue here: heading 6208, HTSUS, and
heading 6210, HTSUS.
Heading 6208, HTSUS, provides for "[w]omen's or girls'
singlets and other undershirts, slips, petticoats, briefs,
panties, nightdresses, pajamas, negligees, bathrobes, dressing
gowns and similar articles." The subject panties are described
by the terms of this heading.
Heading 6210, HTSUS, provides for "[g]arments, made up of
fabrics, of heading 5602, 5603, 5903, 5906 or 5907." In
understanding the language of the HTS, the Harmonized Commodity
Description and Coding System Explanatory Notes (ENs) may be
utilized. The ENs, although not legally binding, comprise the
official interpretation of the Harmonized System at the
international level. The ENs to heading 6210 state, on page 856,
that:
With the exception of babies' garments of heading
62.09, this heading covers all garments made up of felt or
nonwovens, whether or not impregnated, coated, covered or
laminated, or of textile fabrics (other than knitted or
crocheted fabrics) of heading 59.03, 59.06 or 59.07, without
distinction between male or female wear.
* * * * * *
It should be noted that articles which are, prima
facie, classifiable both in this heading and in other
headings of this Chapter, excluding heading 62.09, are to be
classified in this heading (see Chapter Note 5).
In order to determine if the subject undergarments are
classifiable in heading 6210, HTSUS, we must determine if they
are made up of fabrics of heading 5603, HTSUS, which provides for
"[n]onwovens, whether or not impregnated, coated, covered or
laminated." According to the ENs to heading 5603, (page 774-
775), a nonwoven is a sheet or web of predominately textile
fibers oriented directionally or randomly and bonded chemically,
mechanically or thermally. These fibers may be of natural or
man-made origin. The materials used for the subject panties are
made from webs of textile fibers that are oriented randomly and
then are bonded fiber to fiber through heat and pressure.
Therefore, the undergarments are made up of a fabric of heading
5603 and they are prima facie classifiable in heading 6210,
HTSUS.
Legal Note 5 to Chapter 62, HTSUS, states that "[g]arments
which are, prima facie, classifiable both in heading 6210 and in
other headings of this chapter, excluding heading 6209, are to be
classified in heading 6210." Inasmuch as the undergarments are
prima facie classifiable in both heading 6208, HTSUS, and 6210,
HTSUS, they are classifiable in heading 6210, HTSUS.
Specifically, the panties are classifiable in subheading
6210.10.4025, HTSUS, which provides for "[g]arments, made up of
fabrics of heading 5602, 5603, 5903, 5906 or 5907: [o]f fabrics
of heading 5602 or 5603: [o]ther: [o]ther: [o]ther." See,
Headquarters Ruling Letter 952937, dated March 2, 1992, which
classified disposable garments made from a spun-bonded
polypropylene material in subheading 6210.10.40, HTSUS.
HOLDING:
The nonwoven nylon panties and the nonwoven polypropylene
panties are classified in subheading 6210.10.4025, HTSUS, which
provides for "[g]arments, made up of fabrics of heading 5602,
5603, 5903, 5906 or 5907: [o]f fabrics of heading 5602 or 5603:
[o]ther: [o]ther: [o]ther. The rate of duty is 17% ad valorem
and the applicable textile category is 659.
The designated textile and apparel categories may be
subdivided into parts. If so, the visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available we
suggest the importer check, close to the time of shipment, the
Status Report on current Import Quotas (Restraint Levels), an
internal issuance of the U.S. Customs Service which is updated
weekly and is available for inspection at your local Customs
office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division