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NY 887290




July 7, 1993

CLA-2-61:S:N:N5:354 887290

CATEGORY: CLASSIFICATION

TARIFF NO.: 6107.11.0020; 6108.21.0020; 6307.90.9986

Ms. Susan A. Schreter
Caring Products International Inc.
315 East 86th Street
Suite 3PE
New York, NY 10028

RE: The tariff classification of training pants from Canada.

Dear Ms. Schreter:

In your letter dated June 10, 1993, you requested a tariff classification ruling.

Your samples, styles G-1 is a girls' and B-1 is a boys' training pant. Style B-1 is boys' small, B-2 is boys' medium and B-3 is boys' large. Style G-1 is girls' small, G-2 is girls' medium and G-3 is girls' large. The outer shell is made of a 100% cotton knit fabric. The item features an elasticized waist, elasticized leg openings and a plastic coated polyester fabric channel on the crotch which holds a reusable cotton pad or a disposable pad.

The reusable 100% cotton pad measures 11 inches by 3-1/2 inches. Your letter states that the pad will be sold separately.

The applicable subheading for styles B-1, B-2 and B-3 will be 6107.11.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns, and similar articles, knitted or crocheted: underpants and briefs: of cotton, boys'. The duty rate will be 7.9 percent valorem.

The applicable subheading for styles G-1, G-2 and G-3 will be 6108.21.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' slips, petticoats, briefs, panties,... and similar articles, knitted or crocheted: briefs and panties: of cotton, girls'. The duty rate will be 8.1 percent valorem.

The applicable subheading for the cotton pad, if imported separately will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other, other. The duty rate will be 7 percent ad valorem.

Goods classifiable under subheading 6107.11.0020, HTS, which have originated in the territory of Canada, will be entitled to a 3.9 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 6108.21.0020, HTS, which have originated in the territory of Canada, will be entitled to a 4 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 6307.90.9986, HTS, which have originated in the territory of Canada, will be entitled to a 3.5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (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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