CLA-2 CO:R:C:T 953702 NLP
Mr. S. Swartz
S. Swartz Co.
P.O. Box 12384
North Kansas City, MO. 64116
RE: Disposable panties made of nonwoven man-made material; Legal
Note 5 to Chapter 62; headings 5603, 6208 and 6210;
Explanatory Notes to heading 6210; HRL 953305
Dear Mr. Swartz:
This is in response to your letter, dated February 22, 1993,
in which you requested, on behalf of your client, Ms. Betty
Cagna, the tariff classification of disposable panties under the
Harmonized Tariff Schedule of the United States (HTSUS). A
sample of the panties was submitted for our examination.
FACTS:
The articles at issue is a woman's disposable undergarment
that has an elasticized waist, elasticized leg openings, a front
and rear panel and a cotton crotch lining. We submitted the
sample panty to the Custom's laboratory to determine its' fabric
composition. According to the laboratory report, the body of the
panty is composed of nonwoven olefin fibers (polypropylene).
ISSUE:
What is the tariff classification of the disposable panty
under the HTSUS?
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by
the GRIs, 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 6802, 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 laboratory report, the subject panty is made of
a nonwoven olefin fabric. Therefore, the panty is made up of a
fabric of heading 5603, HTSUS, and it is prima facie classifiable
in heading 6210, HTSUS.
We note that you stated that the panty is classifiable in
subheading 4818.50.0000, HTSUS, which provides for "[t]oilet
paper, handkerchiefs...articles of apparel and clothing
accessories, of paper pulp, paper, cellulose wadding or webs of
cellulose fibers: [a]rticles of apparel and clothing
accessories." As we have determined that the panty is made of a
nonwoven textile material and not of paper, it is excluded from
classification in the this subheading.
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 similar disposable
panties made of a nonwoven nylon and nonwoven polypropylene,
respectively, in subheading 6210.10.4025, HTSUS.
The country of origin of these articles is Taiwan as that is
where the fabric was woven and cut into specific parts and where
the articles last underwent a substantial transformation.
HOLDING:
The nonwoven 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." 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