CLA-2-62:OT:RR:NC:N3:354
Ms. Jolynn Mitchell
g Diapers
PO Box 10106
Portland, OR 97296
RE: The tariff classification of training pants from China.
Dear Ms. Mitchell:
In your letter dated April 1, 2012, you requested a tariff classification ruling. The sample submitted will be returned.
Style GD303 is a 2T to 4T unisex brief styled training pant. The outer layer is constructed of 92% cotton and 8% spandex knit jersey fabric. The inner layer is constructed of a plastic material and a 100% polyester non woven absorbent pad under a lining at the crotch. The waistband and leg openings are capped and elasticized and there is a triple adjustable hook and eye closure on each side of the training pant. The component which imparts the essential character of the garment is the absorbent non-woven polyester pad.
The applicable subheading for style GD303 will be 6208.92.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns 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 Robert Ivers at (646) 733-3054.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division