CLA-2-61:S:N5 354 807070

Mr. Frank Chang
VIP Far-East Corporation
5315 Lindbergh Lane
Bell, CA 90201

RE: The tariff classification of cotton panties and non-woven disposable underpants from China or Indonesia.

Dear Mr. Chang:

In your letter dated February 13, 1995, you requested a classification ruling.

You have submitted two samples. The first style VIP-P-001, is a 100 percent knit cotton white panty. The woman's panty features an elasticized waist and hi-cut leg openings, you claim the panties are disposable.

The second sample, style VIP-T-001, is a woman's disposable panty that has an elasticized waist and elasticized leg openings. The panty is composed of non-woven man-made fibers.

The applicable subheading for style VIP-P-001, will be 6108.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' slips, petticoats, briefs, panties, . . . and similar articles, knitted or crocheted: briefs and panties: of cotton, women's. The duty rate will be 8 percent ad valorem.

The applicable subheading for style VIP-T-001 will be 6210.10.7000, HTS, which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 and 5907: other: other; disposable briefs and panties designed for one-time use. The duty rate will be 16.2 percent ad valorem. Style VIP-P-001, falls within textile category designation 352. Based upon international textile trade agreements, products of China and Indonesia are subject to visa requirements. Products of China are also subject to quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, 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 that you 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 available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport