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 > 1994 NY Rulings > NY 887119 - NY 887444 > NY 887291

Previous Ruling Next Ruling
NY 887291




July 7, 1993

CLA-2-61:S:N:N5:354 887291

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.21.0010; 6108.22.0020

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

RE: The tariff classification of maternity briefs from Canada.

Dear Ms. Schreter:

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

Your submitted sample, style WC, is a women's maternity brief. The brief will be sold in small, medium and large. The front panel is made of a "lace-like" cotton knit fabric. The back panel and crotch are 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 is designed to hold a disposable pad. Style WN is identical to style WC, except it will be made of 100% nylon.

The applicable subheading for style WC will be 6108.21.0010, 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, women's. The duty rate will be 8.1 percent valorem.

The applicable subheading for style WN will be 6108.22.0020, 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 man-made fibers, women's. The duty rate will be 16.6 percent valorem.

Goods classifiable under subheading 6108.21.0010, 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 6108.22.0020, HTS, which have originated in the territory of Canada, will be entitled to a 8.3 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

Previous Ruling Next Ruling

See also: