CLA-2-61:OT:RR:NC:N3:358
Ms. Shirley Murdock
Bummis Inc.
4300 Boulevard St. Laurent
Suite 200
Quebec, H2W 1Z3 Canada
RE: The tariff classification of training pants from Canada.
Dear Ms. Murdock:
In your undated letter received in this office August 7, 2013 you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, “Potty Pants” is a pair of X-large (3-4 years) unisex toddler training pants. The potty pants will also be imported in toddler size large (2-3 years) and infant sizes small (12-18 months) and medium (18-24 months).
The item resembles panties and is constructed with four layers. The outer layer or shell has three panels. The middle outer layer panel extends from the front waistband under the crotch to the rear waistband. The outer shell panel is constructed of 100% polyester knit interlock fabric laminated with polyester urethane coating. The side outer shell panels are constructed from the same material as the outer shell except for the inner laminate coating. There are two interior layer absorption materials. One absorbent layer is made of 100% cotton knit terry fabric. The other absorbent layer is made of a 100% knit polyester microfiber. The interior lining is made of knit fabric that is 40% cotton 60% hemp. The item features elasticized waistband and leg openings. The essential character is imparted by the polyester microfiber fabric liner which holds the moisture in.
The applicable subheading for toddler sizes will be 6108.22.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, petticoats, briefs, panties, night-dresses,, pajamas, negligees, , bathrobes, dressing gowns, and similar articles, knitted or crocheted: briefs and panties: of man-made fibers: other, girls’. The rate of duty will be 15.6 percent ad valorem.
The applicable subheading for infant’s sizes will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other, other: other. The rate of duty 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,
Myles B. Harmon
Acting Director
National Commodity Specialist Division