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HQ 955692


March 10, 1994

CLA-2 CO:R:C:T 955692 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.10.4030

Ms. Anna Brackman
Z.O.I International
1940 Parkwood Drive
San Mateo, CA 94403

RE: Disposable underwear made of nonwoven polypropylene; headings 5603, 6207, 6208 and 6210; Legal Note 5 to Chapter 62; Explanatory Notes to heading 6210; HRL 953305

Dear Ms. Brackman:

This is in response to your letter of January 3, 1994, in which you requested the tariff classification of disposable underpants, made in Indonesia, under the Harmonized Tariff Schedule of the United States (HTSUS). You enclosed two samples of the disposable underpants, one intended for use by a man and one intended for use by a woman.

FACTS:

The articles at issue are men's and women's disposable undergarments that have elasticized waists and elasticized leg openings. The underpants are made of 100% polypropylene and are of nonwoven construction.

ISSUE:

What is the tariff classification of the disposable underpants 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. Three headings are at issue here: heading 6207, HTSUS, heading 6208, HTSUS, and heading 6210, HTSUS.

Heading 6207, HTSUS, provides for, inter alia, men's underpants, while heading 6208, HTSUS, provides for, inter alia, women's panties. The subject underpants are described by the terms of these headings.

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 underpants are also classifiable in heading 6210, HTSUS, we must determine if they are made up of fabrics of heading 5603, HTSUS, which provides for "[n]onwovens, whether or not impregnated, coated, covered or laminated." The subject underpants are made up of nonwoven polypropylene fabric. Therefore, the underpants are made up of a fabric of heading 5603, HTSUS, and they are prima facie classifiable in heading 6210, HTSUS.

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 underpants are prima facie classifiable in headings 6207, HTSUS, 6208, HTSUS, and 6210, HTSUS, they are classifiable in heading 6210, HTSUS. Specifically, the underpants are classifiable in subheading 6210.10.4030, 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: [d]isposable briefs and panties designed for one-time use." See, Headquarters Ruling Letter 953305, dated June 7, 1993, which classified similar disposable panties that were made of a nonwoven nylon and nonwoven polypropylene fabric. These garments were considered to be made up of a fabric of heading 5603, HTSUS. Therefore, they were classifiable in subheading 6210.10.4025, HTSUS, pursuant to Legal Note 5 to Chapter 62, HTSUS. We note that the underpants in HRL 953305 were classified in a different statistical breakout than the subject underpants. In the 1994 HTSUS there is now a specific statistical breakout for nonwoven disposable briefs and panties designed for one-time use.

HOLDING:

The two pairs of underpants are classifiable in subheading 6210.10.4030, 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: [d]isposable briefs and panties designed for one-time use." The rate of duty is 17% ad valorem.

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

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