CLA-2-62:RR:NC:TAB:354 E85902
Mr. Elan Rofe
International Intimates, Inc.
1800 Madison Ave. Seventh Floor
New York, NY 10016
RE: The tariff classification of toddler’s training pants from Hong Kong
Dear Mr. Rofe:
In your letter dated August 11, 1999, you requested a classification ruling. One sample was submitted.
Style 163 is a size 3 brief styled training pant. The garment is constructed with three panels. The middle panel extends from the front to rear waist and is composed of a layer of 100% knit cotton on the exterior and interior. Inserted between is an absorbent polyester non-woven pad. The side panels are constructed of 50% cotton 50% polyester knit fabric. The elasticized waistband and leg openings are capped. The component that imparts the essential character of these garments, is the absorbent non-woven polyester pad.
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 Hong Kong 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