CLA-2-61:RR:NC:TAB:354 M80124
Mr. Thomas A. Kane
Euro-American Merchandise Co. Inc.
137 Toll House Road, Unit D17
Greensburg, PA 15601
RE: The tariff classification of an undergarment being sold with an artificial flower from China
Dear Mr. Kane:
In your letter dated January 22, 2006, you requested a tariff classification ruling.
You have submitted a sample of a thong styled panty that will be packaged and sold with an artificial long stem rose. The rose’s petals and leaves are comprised of textile material, affixed to a plastic stem measuring approximately 14½ inches long. The panty sits within the center of the petals of the rose, held by a hooked portion on the end of the stem. Both items will be held together with clear plastic wrapping. You state that the panty is constructed of 95% polyester and 5% microfaser knit fabric. You also ask what the classification of the panty would be if it is constructed of more than 70% silk or silk waste material instead of the polyester, and you requested guidance on use of the term “microfaser.”
The articles do not meet the definition of a composite good or goods put up as sets for retail sale as defined in the Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) 3(b).
We also note that certain containers may be classified with the articles they are designed to hold, if the requirements of GRI 5(a) are met. In pertinent part, GRI 5(a) states that:
Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long term use and entered with the article for which they are intended, shall be classified with such articles when of a kind normally sold therewith.
It is the container itself which must be specially shaped or fitted to contain a specific set of articles. We do not regard the artificial rose as something that is specially shaped or fitted to accommodate the panty. Nor do we regard the rose as being of a kind that is normally sold with a panty. Accordingly, we find that GRI 5(a) does not apply when classifying the rose with the panty. Therefore, each individual component is separately classifiable.
The term “microfaser” is used as one of the fibers in the panty. Please note that textile fiber products imported into the U.S. must be labeled in accordance with the Textile Fiber Products Identification Act (15 U.S.C. 70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission. Questions concerning fiber content labeling requirements are covered under the Textile Fiber Products Identification Act. The term “microfaser” does not appear on the Federal Trade Commission’s list of generic terms. Therefore, we suggest that you contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C. 20508, as to whether the proposed marking using the term “microfaser” is correct.
The applicable subheading for the panty made of 95% polyester will be 6108.22.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties of man-made fibers: other, women’s. The rate of duty will be 15.6% ad valorem. The applicable subheading for the panties if made of 70% or more by weight of silk or silk waste material will be 6108.29.1000, HTSUS, which provides for women’s or girls’ panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of other textile materials: containing 70% or more by weight of silk or silk waste. The rate of duty will be 2.1% ad valorem. The applicable subheading for the artificial flower will be 6702.90.3500, HTSUS, which provides for artificial flowers, foliage and fruit and parts thereof, articles made of artificial flowers, foliage or fruit, other than plastics, of other materials, other, of man-made fibers. The rate of duty will be 9% ad valorem.
The panty falls within textile category designation 652. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our website at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Deborah Marinucci at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division