The tariff classification of vinyl infant underpants from Taiwan.

NY G87974 March 20, 2001 CLA-2-39:RR:NC:3:353 G87974 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Estelle Lee TL Care, Inc. P.O. Box 77087 San Francisco, CA 94107 RE: The tariff classification of vinyl infant underpants from Taiwan. Dear Ms. Lee: In your letter dated March 2, 2001 you requested a tariff classification ruling. The submitted sample, style 43002MD is a pair of underpants composed of vinyl plastic material. The item is used to cover a diaper. The underpants have elastic around the waist and leg openings. Style Nos. 43000NB, 43001SM, 43003LG and 43004TD will also be imported and are identical in material construction. As per our telephone conversation the style numbers identify the different sizes. The applicable subheading for the vinyl underpants, style Nos. 43000NB, 43001SM, 43002MD, 43003LG and 43004TD will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and articles of other plastic materials of headings 3901 to 3914: articles of apparel and clothing accessories (including gloves): Other: Other, Other.” The rate of duty will be 5% 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division