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NY L87452




September 21, 2005

CLA-2-61:RR:NC:TA:354 L87452

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.21.0010; 6304.91.0040

Mr. Daniel M. Meyer
DJS International Services, Inc.
4215 Gateway Dr., Suite 100
Colleyville, Texas 76034

RE: The tariff classification of items from China.

Dear Mr. Meyer:

In your letter dated August 25, 2005, you requested a classification ruling on behalf of Salk, Inc.

Three samples were provided for review. Style PHC008 is a women’s (size 8) full cut underwear brief constructed of a 100% cotton knitted fabric shell. Literature provided indicates the briefs are used for moisture management problems associated with incontinence. The reusable brief features an interior middle panel that covers the area from the front waistband down to the crotch area and extends up to the backside waistband. The multi-layered middle panel has a waterproof barrier, an inner lining and a breathable fabric shield designed to keep the wearer dry. Additional features included an elasticized waistband and fabric covered elasticized leg openings. The submitted brochure indicates the brief will be available in additional sizes as styles PHC004, PHC006, PHC010, PHC012, PHC014, PHC016, PHC018, and PHC020.

Style 1990 is an underpad. The top layer is made from a brushed 100 percent polyester knit fabric. The middle soaker layer is made from a polyester and rayon nonwoven fabric. The bottom layer is made from a polyester knit fabric that has been coated with polyvinyl chloride. Quilt stitching extends through the top and middle layers. The pad measures approximately 23 inches by 36 inches. Style 1987 is a chair underpad made of the same fabric construction as style 1990. Style 1987 measures approximately 18 inches by 18 inches and will be sold in packages holding 2 pads.

The applicable subheading for all brief styles will be 6108.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Briefs and panties: Of cotton: Women’s. The duty rate will be 7.6 percent ad valorem.

The applicable subheading for the pads will be 6304.91.0040, HTS, which provides for Other furnishing articles, excluding those of heading 9404: other: knitted or crocheted, of man-made fibers. The rate of duty will be 5.8 percent ad valorem.

All brief styles fall within textile category designation 352, and all pad styles fall within textile category designation 666. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,

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