CLA-2 CO:R:C:T 953847 NLP
C.B. Lay, President
C.B. Lay Customs Brokers, Inc.
230 International Avenue
P.O. Drawer JJ
Douglas, AZ 85608
RE: Modification of HRL 951816; nonwoven textile bikini/try-on
panty; Legal Note 5 to Chapter 62; headings 6208 and 6210;
Explanatory Notes to heading 6210; HRL 953305
Dear Mr. Lay:
In Headquarters Ruling Letter (HRL) 951816, dated January
22, 1993, we advised you that a bikini/try-on panty was
classified in subheading 6208.92.0025, Harmonized Tariff Schedule
of the United States (HTSUS), which provides for "[w]omen's or
girls' singlets and other undershirts, slips, petticoats, briefs,
panties, nightdresses, pajamas, negligees, bathrobes, dressing
gowns and similar articles: [o]ther: [o]f man-made fibers:
[d]isposable briefs and panties designed for one-time use."
Since that ruling was issued, we have reconsidered our position
concerning the classification of the bikini panty and find that
it was incorrectly classified.
FACTS:
The article at issue is a disposable bikini/try on panty,
which is assembled in Mexico from materials of U.S. origin. The
panty is constructed of spun bonded nonwoven fabric and is in the
shape of a "G" string with an elasticized waist band. It is used
by people trying on wearing apparel, particularly swimwear.
ISSUE:
What is the tariff classification of the disposable
bikini/try on panty?
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 panty is 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 panty is classifiable
in heading 6210, HTSUS, we must determine if it is made up of
fabrics of heading 5603, HTSUS, which provides for "[n]onwovens,
whether or not impregnated, coated, covered or laminated."
According to the information provided, the material used for the
subject panty is made from spun bonded nonwoven fabric.
Therefore, the panty is made up of a fabric of heading 5603 and
it is 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 panty is prima
facie classifiable in both heading 6208, HTSUS, and 6210, HTSUS,
it is classifiable in heading 6210, HTSUS. Specifically, the
panty is 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
953305, dated June 7, 1993, which classified panties made of
nonwoven nylon and nonwoven polypropylene, respectively, in
subheading 6210.10.4025, HTSUS.
HOLDING:
The nonwoven bikini/try on panty is 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.
This ruling should be considered a modification of HRL
951816 under 19 CFR 177.9(d)(1). It will not be applied
retroactively to HRL 951816 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of the
bikini/try on panty classified under that ruling. However, for
purposes of future transactions in merchandise of this type, HRL
951816 will not be valid precedent.
Sincerely,
John Durant, Director
Commercial Rulings Division
In the instant case, the bikini/try on panties are made of a
spun bonded nonwoven fabric. This fabric would be classified in
heading 5603, HTSUS. Therefore, the panty is also classifiable
in heading 6210, HTSUS. Pursuant to Legal Note 5 to Chapter 62,
HTSUS, the panty would be classified in heading 6210, HTSUS.
Specifically, the panty is classified in subheading 6210.10.4025,
HTSUS, which provides for.
In the instant case, the material used for the bikini/try
panty is made from spun bonded nonwoven fabric. Therefore, the
panty is made up of a fabric of heading 5603 and it is prima
facie classifiable in heading 6210, HTSUS. Inasmuch as the panty
is prima facie classifiable in both heading 6208, HTSUS, and
6210, HTSUS, it is classifiable in heading 6210, HTSUS.
Specifically, it is classifiable in subheading
HRL 953305 dealt with the classification of nonwoven nylon
and polypropylene panties. Customs determined that the panties
were classified in heading 6208, HTSUS, which provides for
"[w]omen's or girls' singlets and other undershirts, slips,
petticoats, briefs, panties, nightdresses, pajamas, negligees,
bathrobes, dressing gowns and similar articles." Customs
determined that as the panties were made of a fabric of heading
5603, HTSUS, they were also classified in heading 6210, HTSUS,
which provides for "[g]arments, made up of fabrics, of heading
5602, 5603, 5903, 5906 or 5907." Pursuant to Legal Note 5 to
Chapter 62, HTSUS, the panties were classifiable in heading 6210,
HTSUS.