CLA-2-61:S:N:N5:354 887290
Ms. Susan A. Schreter
Caring Products International Inc.
315 East 86th Street
Suite 3PE
New York, NY 10028
RE: The tariff classification of training pants from Canada.
Dear Ms. Schreter:
In your letter dated June 10, 1993, you requested a tariff
classification ruling.
Your samples, styles G-1 is a girls' and B-1 is a boys'
training pant. Style B-1 is boys' small, B-2 is boys' medium and
B-3 is boys' large. Style G-1 is girls' small, G-2 is girls'
medium and G-3 is girls' large. The outer shell is made of a 100%
cotton knit fabric. The item features an elasticized waist,
elasticized leg openings and a plastic coated polyester fabric
channel on the crotch which holds a reusable cotton pad or a
disposable pad.
The reusable 100% cotton pad measures 11 inches by 3-1/2
inches. Your letter states that the pad will be sold separately.
The applicable subheading for styles B-1, B-2 and B-3 will be
6107.11.0020, Harmonized Tariff Schedule of the United States
(HTS), which provides for men's or boys' underpants, briefs,
nightshirts, pajamas, bathrobes, dressing gowns, and similar
articles, knitted or crocheted: underpants and briefs: of cotton,
boys'. The duty rate will be 7.9 percent valorem.
The applicable subheading for styles G-1, G-2 and G-3 will be
6108.21.0020, 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, girls'. The duty rate will be 8.1
percent valorem.
The applicable subheading for the cotton pad, if imported
separately will be 6307.90.9986, Harmonized Tariff Schedule of the
United States (HTS), which provides for other made up articles,
including dress patterns: other: other, other. The duty rate will
be 7 percent ad valorem.
Goods classifiable under subheading 6107.11.0020, HTS, which
have originated in the territory of Canada, will be entitled to a
3.9 percent ad valorem rate of duty under the United States-Canada
Free Trade Agreement (FTA) upon compliance with all applicable
regulations.
Goods classifiable under subheading 6108.21.0020, HTS, which
have originated in the territory of Canada, will be entitled to a
4 percent ad valorem rate of duty under the United States-Canada
Free Trade Agreement (FTA) upon compliance with all applicable
regulations.
Goods classifiable under subheading 6307.90.9986, HTS, which
have originated in the territory of Canada, will be entitled to a
3.5 percent ad valorem rate of duty under the United States-Canada
Free Trade Agreement (FTA) upon compliance with all applicable
regulations.
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