CLA-2-61.:RR:NC:TA:354
Ms. Irina Parker
Avon Products Inc.
1251 Avenue of the Americas
New York, New York 10020
RE: The tariff classification of a woman’s panty packed in a plastic container from China.
Dear Ms. Parker:
In your letter dated August 28, 2008, you requested a classification ruling. The sample submitted will be returned.
Style PP 1075703 “Women’s Panty in a Cone” is a hipster styled panty packed in a plastic container. The panty is constructed of 95% cotton and 5% spandex knitted fabric. The panty features side seams, a lined crotch panel, and elasticized self fabric capping along the leg openings and at the garment top. The plastic container measures approximately six inches and features a design which is similar to an ice cream cone.
You have indicated that the panty packed in the plastic container will be imported and sold as a unit. The plastic container is not specifically shaped or fitted to contain the panty. Your submission states that the panty is packaged in a re-useable plastic container. The plastic container, although of a novelty design, is not of durable construction and is of a type ordinarily discarded after the contents are removed. The container is not of a design or construction that is suitable for use other than as packaging. Therefore, your suggestion for classification under HTS 3926.90.9980 is not applicable and the container is classified with its contents.
The applicable subheading for the style PP 1075703 will be 6108.21.0010, HTSUS, 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 rate of duty will be 7.6% 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/.
Style PP 1075703 falls within textile category 352. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
Section 402(b) (1) (A) of the TAA requires that an addition to the price actually paid or payable be made for "the packing costs incurred by the buyer with respect to the imported merchandise." Section 402 (h)(3) of the TAA defines packing costs as "the cost of all containers and coverings of whatever nature and of packing, whether for labor or materials, used in placing merchandise in condition, packed ready for shipment to the United States." Accordingly, the cost of the containers should be added to the price actually paid or payable.
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
National Commodity Specialist Division