The tariff classification of women's panties from Costa Rica.

NY B89750 October 2, 1997 CLA-2-61:RR:NC:TA:354 B89750 CATEGORY: Classification TARIFF NO.: 6108.21.0010 Ms. Sandra Tovar CST, Inc. P.O. Box 1197 Fayetteville, Georgia 30214 RE: The tariff classification of women's panties from Costa Rica. Dear Ms. Tovar: In your letter dated September 18, 1997 you requested a classification ruling on behalf of Intellitecs. The provided sample is a women's panty constructed of a 90% cotton 10% spandex knitted fabric with an elasticized waist and leg openings. The panty features a crotch panel made of an absorbent, stain-releasing fabric which has a moisture proof barrier. The panty will be available in three style numbers as follows: 32020500 for sizes small and medium, 32025000 for sizes large and ex-large and 32070000 for size 2X. You have indicated that the panties will be made from U.S. origin fabric which will be sent to Costa Rica for cutting and sewing. Please note that the cost or value of the U.S. origin fabric will represent an assist under Section 402 of the Tariff Act (TA). The term "assist" is defined as that which is supplied directly or indirectly by the buyer of imported merchandise, and free of charge or at reduced cost, for use in connection with the sale of the merchandise for export to the U.S. under 19 U.S.C. 1401a(h)(1)(A). There are four categories of assists; but only the first, encompassing "materials, components, parts and similar items incorporated in the imported merchandise," is potentially relevant to the instant situation. As an assist, the value of the fabric would be added to the processing costs before the ad valorem rate of duty is applied pursuant to Section 402, TA. Additionally, please note that the value of any assist will include transportation costs to the place of production. See, Section 152.103(d), Customs Regulations (19 CFR 152.103(d)). Please note that Rule No. 6 of The Textile Fiber Products Identification Act requires the use of generic fiber names on the marking of textile products. The applicable subheading for the panties will be 6108.21.0010, Harmonized Tariff Schedule of the United States (HTS), 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: Women's. The duty rate will be 8 percent ad valorem. 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 Brian Burtnik at 212-466-5880. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division