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NY 869441

January 2, 1992

CLA-2-61;63:S:N:N3H:354 869441

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.21.0010; 6307.90.9480

Ms. Lynn Burrows
Women's Choice
PO Box 245
Gabriola, BC
Canada, V0R 1X0

RE: The tariff classification of women's underwear from Canada.

Dear Ms. Burrows:

In your letter dated November 22, 1991, you requested a tariff classification ruling.

The sample you submit is a women's full brief made from 100% knit cotton fabric. The waist and leg openings are finished with a narrow elasticized fabric. Two irregular oblong strips of hook and loop material are sewn into the crotch, four inches apart. In addition, you have submitted a reusable pantie-liner and a reusable menstrual pad and filler. Both items are made from 100% cotton fleece, with a woven nylon backing and two hook and loop tabs to fasten either item to the panty.

In a telephone conversation you indicated that these items may be imported together or individually. Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 3 provides for classification of composite goods. GRI 3(b) provides that composite goods made up of different components shall be classified as if they consisted of the component which gives them their essential character. When imported together the panty and pads are considered a composite good and the essential character is imparted by the panty.

The applicable subheading for panty and the panty imported with the pads will be 6108.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's and girls' ... , briefs, panties, ... knitted or crocheted: ... : of cotton: The duty rate will be 8.1 percent ad valorem.

The applicable subheading for the pads imported separately will be 6307.90.9480 HTS, which provides for other made up articles ... other, other. The duty rate will be 7 percent ad valorem.
Goods classifiable under subheading 6108.21.0010, HTS, which have originated in the territory of Canada, will be entitled to a 4.8 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 6307.90.9480, HTS, which have originated in the territory of Canada, will be entitled to a 4.2 percent rate of duty under the FTA upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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 been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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