CLA-2-62:RR:NC:3:353 H83445

Ms. Johanna Jin
J.W.E. Silk Inc.
180 Madison Ave., 16th Fl.
New York, NY 10016

RE: The tariff classification of disposable panties from China.

Dear Ms. Jin:

In your letter dated July 9, 2001 you requested a tariff classification ruling.

The submitted sample, style #DK101 is a pair of disposable panties composed of non-woven fabric. The item has a 100% cotton crotch and elasticized waist and leg openings.

The applicable subheading for the disposable panties, style #DK101 will be 6210.10.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for “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.” The rate of duty will be 11% 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 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division