CLA-2 CO:R:C:T 953848 NLP
Mr. William A. Barabino, President
In-Case Products, Inc., Suite 123
28310 Roadside Drive
Agoura Hills, CA 91301
RE: Modification of HRL 952582; nonwoven disposable panties with
sanitary napkin; Legal Note 5 to Chapter 62; headings 6208
and 6210; Explanatory Notes to heading 6210; HRL 953305
Dear Mr. Barabino:
In Headquarters Ruling Letter (HRL) 952582, dated January
15, 1993, we advised you that a women's disposable panty was
classified in subheading 6208.92.0025, Harmonized Tariff Schedule
of the United States (HTSUS), which provides for "[w]omen's or
girls' singlets and other undershirts, slips, petticoats, briefs,
panties, nightdresses, pajamas, negligees, bathrobes, dressing
gowns and similar articles: [o]ther: [o]f man-made fibers:
[d]isposable briefs and panties designed for one-time use."
Since that ruling was issued, we have reconsidered our position
concerning the classification of the disposable panty and find
that it was incorrectly classified.
FACTS:
The article at issue is a woman's disposable panty, style
no. BNP-1FN-25, constructed of 100% olefin fiber (polypropylene).
The panty has an elasticized waist, elasticized leg openings and
a sanitary napkin sewn into the crotch panel. The sanitary
napkin weighs 8.7 grams and is comprised of 8.45 grams of
cellulose fiber and .25 grams of other materials. The total
weight of the panty is 14.8 grams.
ISSUE:
What is the tariff classification of the disposable panty
with a sanitary napkin?
LAW AND ANALYSIS:
In HRL 952582, Customs stated that, in determining the
classification of the disposable panty with a sanitary napkin,
the following two headings were at issue: heading 4818, HTSUS,
and heading 6802, HTSUS. As neither of these headings
specifically described the subject article, we looked to the
remaining GRI's to determine its classification. We held that
pursuant to GRI 3(c), the panty was classifiable in subheading
6208.92.0025, HTSUS.
After reviewing this ruling, we have determined that a third
heading should have been considered in classifying the panties:
heading 6210, HTSUS, which provides for "[g]arments, made up of
fabrics, of heading 5602, 5603, 5903, 5906 or 5907." The
material used for the subject panty is made from nonwoven
polypropylene. This material is considered to be a nonwoven
fabric classifiable in heading 5603, HTSUS. Therefore, as the
panty is made up of a fabric of heading 5603 it is prima facie
classifiable in heading 6210, HTSUS.
Moreover, 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
panty is prima facie classifiable in both headings 6208, HTSUS,
and 6210, HTSUS, it is classifiable in heading 6210, HTSUS.
Thus, when determining the classification of the panty
pursuant to GRI 3(c), heading 4818, HTSUS, and heading 6210,
HTSUS, should have been considered. As heading 6210, HTSUS,
occurs last in numerical order among those which equally merit
consideration, it is the heading where the panties are
classifiable. Specifically, the panties are classified in
subheading 6210.10.4025, HTSUS, "[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." See,
Headquarters Ruling Letter 953305, dated June 7, 1993, which
classified panties made of nonwoven nylon and nonwoven
polypropylene, respectively, in subheading 6210.10.4025, HTSUS.
HOLDING:
The disposable panty is classified in subheading
6210.10.4025, 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. The rate of
duty is 17% ad valorem and the applicable textile category is
659.
The designated textile and apparel categories may be
subdivided into parts. If so, the visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available we
suggest the importer check, close to the time of shipment, the
Status Report on current Import Quotas (Restraint Levels), an
internal issuance of the U.S. Customs Service which is updated
weekly and is available for inspection at your local Customs
office.
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.
This ruling should be considered a modification of HRL
952582 under 19 CFR 177.9(d)(1). It will not be applied
retroactively to HRL 952582 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of the
panties classified under that ruling. However, for purposes of
future transactions in merchandise of this type, HRL 952582 will
not be valid precedent.
Sincerely,
John Durant, Director
Commercial Rulings Division