United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 HQ Rulings > HQ 0952552 - HQ 0952621 > HQ 0952582

Previous Ruling Next Ruling


HQ 952582


January 15, 1993

CLA-2 CO:R:C:T 952582 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6208.92.0025

Mr. William A. Barabino, President
In-Case Products, Inc., Suite 123
28310 Roadside Drive
Agoura Hills, CA 91301

RE: Request for reconsideration of Headquarters Ruling Letter 951411; disposable panties with sanitary napkin; subheading 4818.40.40; GRIs 3(a), (b) and (c); Explanatory Note (VIII) to GRI 3(b)

Dear Mr. Barabino:

This is in response to your letter dated August 31, 1992, in which you requested a reconsideration of Headquarters Ruling Letter (HRL) 951411 dated June 11, 1992, which classified a pair of disposable women's panties from China under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The article at issue is a woman's disposable panty, style no. BNP-1FN-25, constructed of 100% olefin fiber (polypropylene). The panty has an elasticized waist, elasticized leg openings and a sanitary napkin sewn into the crotch panel. The sanitary napkin weighs 8.7 grams and is comprised of 8.45 grams of cellulose fiber and .25 grams of other materials. The total weight of the panty is 14.8 grams.

HRL 951411 stated that, pursuant to General Rule of Interpretation (GRI) 3(b), neither the panty portion or the sanitary napkin portion constituted the article's essential character. Therefore, based on GRI 3(c), the article was classified in subheading 6208.92.0025, HTSUS, which provides for "[w]omen's or girls' singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: [o]ther: of man- made fibers: [d]isposable briefs and panties designed for one- time use."

It is your position that the panty would not be worn unless the user was having her menstrual period. Therefore, the panty portion is not the essential character of the garment and it is classified in subheading 4818.40.40, HTSUS, which provides for "[t]oilet paper..., diapers, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fiber: [s]anitary napkins and tampons, diapers and diaper liners and similar sanitary articles: [o]ther."

ISSUE:

Is the subject panty with a sanitary napkin classified in subheading 6802.92.0025, HTSUS, or in subheading 4818.40.40, HTSUS?

LAW AND ANALYSIS:

The classification of goods under the HTSUS is governed by the GRIs, taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may be applied, taken in order.

In determining the classification of the disposable panty with a sanitary napkin, the two headings at issue are:
heading 4818, HTSUS: Toilet paper..., diapers, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fiber.
heading 6802, HTSUS: Women's or girls' singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles.

Applying GRI 1, we find that neither of these headings specifically describe the subject article by their terms. The panty is not just a disposable panty, nor is it just a sanitary napkin. Moreover, the articles of subheading 4814.40.40, HTSUS, when worn by adults, are ordinarily of a kind used in addition to regular underclothing. They do not, as this product does, take the place of or become regular underclothing. As there is no other heading that specifically describes the subject article, the remaining GRI's, taken in order, are used.

GRI 3 governs the classification of goods which are prima facie classifiable within two or more headings and provides the following:

When, by application of rule 2(b), or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

You assert that heading 4818, HTSUS, does provide a specific description of the intended use of the article. However, it is our position that the article, in and of itself, is not just a sanitary napkin nor is it just used as a sanitary napkin. The panty with a sanitary napkin is also used in place of a regular panty during a woman's menstrual cycle.

As the two headings each refer to part only of the article, to wit: heading 4818, HTSUS, provides for the cellulose sanitary napkin and heading 6208, HTSUS, provides for the synthetic textile panty, it cannot be classified under GRI 3(a). The article is classified in accordance with GRI 3(b), which provides as follows:

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

EN(VIII) to GRI 3(b) provides, on page 4, the following guidelines for determining the essential character of an article:

(VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

Based on an examination of the panty and the various GRIs, we agree with the analysis and conclusion in HRL 951411. As both the panty and the sanitary napkin are deemed to be equally important, the essential character is not readily apparent and classification of the article in ascertained by utilizing GRI 3(c). The heading which occurs last in numerical order among those which equally merit consideration is heading 6208, HTSUS. Accordingly, the panty is classified in heading 6208, HTSUS. Specifically, it is classified in subheading 6208.92.0025, HTSUS.

HOLDING:

HRL 951411 is affirmed. The disposable panty is classified in subheading 6802.92.0025, HTSUS. The rate of duty is 17% ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: