CLA-2-61:RR:NC:TA:354

Mr. Ole Skaaning
Ken Hamanaka Co.
5777 West Century Blvd.
Suite 760
Los Angeles, CA 90045

RE: The tariff classification of men’s and women’s disposable underwear from China.

Dear Mr. Skaaning:

In your letter dated October 8, 2009, you requested a tariff classification ruling on behalf of your client SPA-KINI.COM, LLC. The submitted samples will be returned.

Four samples of finely knitted lyocell fabric disposable underwear were submitted for review. The items will be marketed and sold as spa massage garments that provide the masseuse greater freedom of movement to massage the spa-goers entire body and to reduce the potential of a lawsuit against businesses and its employees. The items are designed to provide guests with comfort, convenience and piece of mind. Style numbers of the samples were not given. The Spa-Kini Male Version is a men’s disposable underwear bikini style brief. The garment features a front center seam, a lined crotch panel, is bordered by elasticized edging, a hemmed top, and is adhered to the body by using a bridal tape type adhesive at the inner top of the garment. The garment also features the words “Spa-Kini” embroidered on the top left side.

The Spa-Kini Female Version is woman’s disposable underwear bikini with a pair of pasties. The garment features a lined crotch panel, is bordered by elasticized edging, a hemmed top, and is adhered to the body by using a bridal tape type adhesive at the inner top of the garment. The garment also features the words “Spa-Kini” embroidered on the top left side. The circular shaped pasties cover the nipple area of each breast and measure approximately 4 inches. The pasties feature a center seam and are adhered to the body by using a bridal tape type adhesive. You indicate that the woman’s disposable underwear bikini and pasties will be imported as a set (packaged and sold together). The woman’s disposable underwear bikini and pasties consists of at least two different articles that are, prima facie, classifiable in different headings, which are put up together to provide individuals with peace of mind and comfort during a full-body massage. When the items are imported together they will be classified as a set under GRI 3 (b) with classification based on the garment (Spa-Kini woman’s disposable underwear bikini).

The applicable subheading for Spa-Kini Male Version will be 6107.12.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Underpants and briefs: Of man-made fibers . . Men's. The rate of duty will be 14.9 percent ad valorem. The applicable subheading for the Spa-Kini Female Version will be 6108.22.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides or women’s or girls’ briefs, panties,…and similar articles, knitted or crocheted: briefs and panties: of man-made fibers: disposable briefs and panties designed for one-time use. The rate of duty will be 8.3% ad valorem.

The label attached to each garment states the fiber content as “100% Tencel” which is the trade name of the fiber generically known as lyocell. The Textile Fiber Products Identification Act requires that the generic names of textile fibers be used for fiber content identification. Accordingly, importations of garments with this fiber content should be marked “100% lyocell” or “100% Tencel lyocell.”

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 Robert Ivers at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division