CLA-2-62:RR:NC:TAB:354 E85172
Ms. Estelle Lee
TL Care
P.O. Box 77087
San Francisco, CA 94107
RE: The tariff classification of toddler’s training pants from Taiwan
Dear Ms. Lee:
In your letter dated July 20, 1999, you requested a classification ruling. Two samples were submitted.
Style 12012 is a size 2 brief styled training pant. The garment has an outer layer of 100% vinyl, an inner lining of 100% woven cotton and a middle panel composed of absorbent rayon/polyester felt inserted between the outer and inner layers. The waistband and leg openings are elasticized. Styles 12013 and 12014 are the same, in sizes 3 and 4. The component which imparts the essential character of these garments, is the absorbent non-woven rayon/polyester panel.
The applicable subheading for the training pants will be 6208.92.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ . . . briefs, panties . . . and similar articles: other: of man-made fibers, other: girls’. The duty rate will be 16.5 percent ad valorem.
The training pants fall within textile category designation 652. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Brian Burtnik at 212-637-7083.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division