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HQ 953702


August 9, 1993

CLA-2 CO:R:C:T 953702 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.10.4025

Mr. S. Swartz
S. Swartz Co.
P.O. Box 12384
North Kansas City, MO. 64116

RE: Disposable panties made of nonwoven man-made material; Legal Note 5 to Chapter 62; headings 5603, 6208 and 6210; Explanatory Notes to heading 6210; HRL 953305

Dear Mr. Swartz:

This is in response to your letter, dated February 22, 1993, in which you requested, on behalf of your client, Ms. Betty Cagna, the tariff classification of disposable panties under the Harmonized Tariff Schedule of the United States (HTSUS). A sample of the panties was submitted for our examination.

FACTS:

The articles at issue is a woman's disposable undergarment that has an elasticized waist, elasticized leg openings, a front and rear panel and a cotton crotch lining. We submitted the sample panty to the Custom's laboratory to determine its' fabric composition. According to the laboratory report, the body of the panty is composed of nonwoven olefin fibers (polypropylene).

ISSUE:

What is the tariff classification of the disposable panty under the 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. Two headings are at issue here: heading 6208, HTSUS, and heading 6210, HTSUS. Heading 6802, HTSUS, provides for "[w]omen's or girls' singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles." The subject panty is described by the terms of this heading.

Heading 6210, HTSUS, provides for "[g]arments, made up of fabrics, of heading 5602, 5603, 5903, 5906 or 5907." In understanding the language of the HTS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, although not legally binding, comprise the official interpretation of the Harmonized System at the international level. The ENs to heading 6210 state, on page 856, that:

With the exception of babies' garments of heading 62.09, this heading covers all garments made up of felt or nonwovens, whether or not impregnated, coated, covered or laminated, or of textile fabrics (other than knitted or crocheted fabrics) of heading 59.03, 59.06 or 59.07, without distinction between male or female wear.

It should be noted that articles which are, prima facie, classifiable both in this heading and in other headings of this Chapter, excluding heading 62.09, are to be classified in this heading (see Chapter Note 5).

In order to determine if the subject panty is classifiable in heading 6210, HTSUS, we must determine if it is made up of fabrics of heading 5603, HTSUS, which provides for "[n]onwovens, whether or not impregnated, coated, covered or laminated." According to the laboratory report, the subject panty is made of a nonwoven olefin fabric. Therefore, the panty is made up of a fabric of heading 5603, HTSUS, and it is prima facie classifiable in heading 6210, HTSUS.

We note that you stated that the panty is classifiable in subheading 4818.50.0000, HTSUS, which provides for "[t]oilet paper, handkerchiefs...articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers: [a]rticles of apparel and clothing accessories." As we have determined that the panty is made of a nonwoven textile material and not of paper, it is excluded from classification in the this subheading.

Legal Note 5 to Chapter 62, HTSUS, states that "[g]arments which are, prima facie, classifiable both in heading 6210 and in other headings of this chapter, excluding heading 6209, are to be classified in heading 6210." Inasmuch as the panty is prima facie classifiable in both heading 6208, HTSUS, and 6210, HTSUS, it is classifiable in heading 6210, HTSUS. Specifically, the panty is classifiable in subheading 6210.10.4025, HTSUS, which provides for "[g]arments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: [o]f fabrics of heading 5602 or 5603: [o]ther: [o]ther: [o]ther." See, Headquarters Ruling Letter 953305, dated June 7, 1993, which classified similar disposable panties made of a nonwoven nylon and nonwoven polypropylene, respectively, in subheading 6210.10.4025, HTSUS.

The country of origin of these articles is Taiwan as that is where the fabric was woven and cut into specific parts and where the articles last underwent a substantial transformation. HOLDING:

The nonwoven panty is classifiable in subheading 6210.10.4025, HTSUS, which provides for "[g]arments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: [o]f fabrics of heading 5602 or 5603: [o]ther: [o]ther: [o]ther." The rate of duty is 17% ad valorem and the applicable textile category is 659.

The designated textile and apparel categories may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available we suggest the importer check, close to the time of shipment, the Status Report on current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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