CLA-2-61:OT:RR:NC:TA:354
Ms. Fifi Pudjijanto
Gap Inc.
2 Folsom Street
San Francisco, CA 94105
RE: The tariff classification of girl’s panties’ packed in plastic toiletry bags from Vietnam or Turkey.
Dear Ms. Pudjijanto:
In your letter dated April 1, 2009, you requested a tariff classification ruling. The samples submitted will be returned.
Style 605153 consists of a three pack of 100% cotton knitted fabric girl’s bikini-styled panties featuring an elasticized waistband, high cut elasticized leg openings, various designs, and a lined crotch panel.
Style 605157 consists of a seven pack of 100% cotton knitted fabric girl’s bikini-styled panties featuring an elasticized waistband, high cut elasticized leg openings, reindeer designs, and a lined crotch panel.
Style 605153 is packed in a clear plastic bag which measures approximately 6 inches by 4-1/2 inches by 1-1/4 inches. Style 605157 is packed in a clear plastic bag which measures approximately 8-3/4 inches by 4-1/2 by 1-1/2 inches. You have indicated that the panties packed in the bag will be imported, marketed and sold as a unit. “GapKids” is printed across the front of each bag. The bag are not specially shaped or fitted to contain the panties. The bags in which both assortments are sold are of a class or kind generally sold on their own as toiletry bags. Both bags are made from clear polyvinyl chloride (PVC) plastic sheeting that measures 7 mils in thickness. Both have a nylon zipper closure on the top and sewn seams that are reinforced with contrasting color textile piping. Bags of this construction are considered to be suitable for prolonged use. Each bag has an additional plastic tab sewn onto one seam into which is inserted a small plastic hanger that can be used to hang the bag on a rack for retail display. This tab is easily pulled away from the seam without any damage to the bags.
You suggest that the plastic bag and panties be considered to be composite goods. The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level. On considering whether the bikini-styled panties and plastic bag constitute composite goods 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. See HQ 959515, dated May 27, 1997, and HQ 958523, dated December 6, 1995, regarding composite goods. The determination of whether a product is a composite good hinges on whether the components belong to a class or kind of article that is sold on its own. Since the toiletry style bags and the panties each belong to a class or kind of article sold on its own, they are not composite goods but are classifiable separately.
The applicable subheading for Styles 605153 and 605157 will be 6108.21.0020, Harmonized Tariff Schedule of the United States (HTSUS), 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: Girls’. The rate of duty will be 7.6 percent ad valorem.
The applicable subheading for the PVC toiletry bags in which the panties will be sold will be 4202.92.4500, HTSUS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 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 354 at (646) 733-3054.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division