CLA-2-62:RR:NC:3:353 D80813

Ms. Bei F. Dong

Group Associates

15455 Conway Rd., Suite 360

Chesterfield, MO 63017

RE: The tariff classification of disposable panties from China.

Dear Ms. Dong:

In your letter dated July 29, 1998 you requested a tariff classification ruling.

The submitted samples are disposable panties composed of non-woven textile fabric. The panties have elastic around the waist and leg openings.

The applicable subheading for the disposable panties will be 6210.10.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Garments, made up of fabrics of heading 5602 or 5603, 5903,5906 or 5907: Of fabrics of heading 5602 or 5603: Other: Other: Disposable briefs and panties designed for one-time use." The rate of duty will be 13.6% ad valorem.

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 Kenneth Reidlinger at 212-466-5881.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division