CLA-2-61:OT:RR:NC:N3:354
Ms. Fifi Pudjijanto
Gap Inc.
2 Folsom Street
San Francisco, CA 94105
RE: The tariff classification of boy’s briefs and girl’s panties’ packed in plastic toiletry bags from Egypt or Turkey.
Dear Ms. Pudjijanto:
In your letter dated November 18, 2011, you requested a tariff classification ruling. The samples submitted will be returned.
Style CLB012 consists of a seven pack of 100% cotton knitted fabric boys underwear briefs. The underpants feature an exposed elasticized waistband measuring approximately ¾ inch wide with the "GAP" trademark printed at equal intervals on the outer surface, various designs, an open fly, capping at the leg openings, and a lined crotch panel.
Style HPS012 consists of a three pack of girls 95% cotton and 5% spandex knit fabric bikini-styled panties featuring an elasticized waistband, high cut elasticized leg openings, various designs, and a lined crotch panel.
Style CLB012 is packed in a clear plastic bag which measures approximately 9 7/8 inches by 6 1/4 inches by 1 1/2 inches. Style HPS012 is packed in a clear plastic bag which measures approximately 6 inches by 4 inches by 1 inch. You have indicated that the panties packed in the bag will be imported, marketed and sold as a unit. The bags are not specially shaped or fitted to contain the briefs or panties. The bags are styled like toiletry bags with a nylon zipper closure on the top. Both bags are made from clear polyvinyl chloride (PVC) plastic sheeting that measures 5 mils in thickness. Style CLB 012 is printed with the words “7 CLASSIC BRIEFS CALECONS CLASSIQUES GapKids” in large letters. Style HPS012 is printed with the words “3 HIPSTERS SHORTY GapKids” in large letters. Both have sewn seams that are reinforced with contrasting color textile piping. Each bag has an additional plastic tab sewn into one seam into which is inserted a small plastic hanger that can be used to hang the bag on a rack for retail display. The tab and hanger cannot be pulled away from the seam without damage to the bags. Bags with tabs and hangers are not of a kind normally sold at retail on their own merits as traveling or toiletry bags but are of a kind displayed on a rack for sale at retail and sold at retail as packing with the contents. These bags are considered to be ordinary packing for the briefs and panties contained therein and are classified with the contents.
The applicable subheading for Style CLB012 will be 6107.11.0020, 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 cotton . . . Boys’. The duty rate will be 7.4 percent ad valorem.
The applicable subheading for Style HPS012 will be 6108.21.0020, 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.
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