CLA-2-62-CL:PD:CP:CB:HO2

Mr. Theodore L. Davis, President
Brazabra Corporation
P.O. Box 698
8 Run Way
Lee, MA 01238

RE: The tariff classification of women's non-woven disposable panties from Taiwan

Dear Mr. Davis:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : July 29, 1996 DESCRIPTION OF MERCHANDISE : You have submitted a pair of women's non- woven disposable panties for a binding ruling. The panties are printed, and elasticized at the waist and leg openings.

HTS PROVISION : Garments, made up of fabrics of heading 5602, 5603, 5903, 5906, or 5907: Of fabrics of heading 5602 or 5603: Other: Other: Disposable briefs and panties designed for one-time use. HTS SUBHEADING : 6210.10.7000. RATE OF DUTY : 15.3%. 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 already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

John M. Regan
Service Port Director
Cleveland, Ohio