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NY N012235




June 29, 2007

CLA-2-62:RR:NC:TAB:354

CATEGORY: CLASSIFICATION

TARIFF NO.: 6208.92.0030

Mr. Fernando Ramos
Avon Products Inc.
1251 Avenue of the Americas
New York, N.Y. 10020-1196

RE: The tariff classification of a woman’s G-string in a coordinating pouch from Macau.

Dear Mr. Ramos:

In your letter dated May 24, 2007, you requested a tariff classification ruling.

You have submitted a sample of what you refer to as a “Woman’s Side Tie G-String in a Pouch.” Both the undergarment and coordinating pouch are made of a 100% woven polyester fabric. The same type of ribbon used to tie the G-String in place on each side of the wearer is also used as a closure to tie the top flap of the matching pouch. The pouch measures 5 inches x 5 inches.

The pouch is sold as a unit with the G-string. It is not specially shaped or fitted to hold its contents and is suitable for repetitive use.

GRI 5(a) provides that containers specially shaped or fitted to contain specific articles, suitable for long-term use and entered with the articles, shall be classified with such articles when of a kind normally sold therewith. In addition, pursuant to GRI 5(b), packing materials and packing containers are also classified with the goods. However, the provision does not apply if the packing materials and packing containers are clearly suitable for repetitive use. For the purposes of GRI 5(b), the term "repetitive use" is interpreted to mean use with goods of the kind presented in the packing container. It is Customs position that the subject carrying bag does not meet the requirements of either GRI 5(a) or (b). The pouch is not specially shaped or fitted to contain the undergarment, and is suitable for repetitive use.

On considering whether the G-string and pouch constitute composite goods under the Harmonized Tariff Schedule, we note the following criteria set forth under paragraph (IX) of Rule 3(b) of the Explanatory Notes:

For the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.

It is our view that the G-string and pouch qualify as composite goods as that term is defined and applied in the HTSUS. GRI 3(b) provides that composite goods shall be classified as if they consisted of the component which gives them their essential character. In the instant case, the G-string is classifiable in heading 6208, HTSUS, and the pouch is classifiable in heading 4202, HTSUS. With respect to the subject goods, the G-string imparts the essential character.

Therefore, both the G-string and pouch is classifiable in subheading 6208.92.0030, HTSUS.

The applicable subheading for the G-string and coordinating pouch will be 6208.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: other: of man-made fibers: other: women’s. The rate of duty will be 16% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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