CLA-2-61:OT:RR:NC:3:358
Ms. Claire Heyman
MOKSHA Worldwide Inc.
361 Park Avenue Suite 200
Glencoe, IL 60022
RE: The tariff classification of training pants from Macau.
Dear Ms. Heyman:
In your letter dated February 4, 2009, you requested a classification ruling. One submitted sample will be returned to you.
Two identical samples were submitted for review. The items are brief style training pants. The garments are constructed with three panels. The middle panel extends from the front to the rear waist and is composed of a layer of knit cotton fabric on the exterior and interior sides. Inserted between the layers is an absorbent nonwoven polyester pad. The side panels are constructed of knit cotton fabric. The elasticized waistband is constructed of rib knit cotton fabric. The leg openings are finished with rib knit cotton fabric. The component that imparts the essential characteristic to both garments is the absorbent non-woven polyester pad. The training pants will be sized for babies 18 months of age and toddlers 2T and 3T. While you state that the items will be sold to boys and girls, only girls’ styles, decorated by all-over pink flower designs was submitted with your request.
The applicable subheading for the girl’s training pants, size 18 months, will be 6209.30.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, of synthetic fibers, other, other, other. The duty rate will be 16 percent ad valorem.
The applicable subheading for the girl’s training pants, sizes 2T-3T, will be 6208.92.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ briefs, panties and similar articles, other, of man-made fibers, other, girls’. The duty rate will be 16 percent 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 Bruce Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division