The tariff classification of toddler training underpants from China

NY I80589 April 26, 2002 CLA-2-61:RR:NC:TAB:354 I80589 CATEGORY: Classification TARIFF NO.: 6108.21.0020 Ms. Estelle Lee TL Care P.O. Box 77087 San Francisco, CA 94107 RE: The tariff classification of toddler training underpants from China Dear Ms. Lee: In your letter dated April 16, 2002 you requested a classification ruling. The submitted sample is a unisex training underpant. The brief style garment has a 4-ply center panel constructed of 100% cotton knit fabric, side panels of 60% cotton 40% polyester knit and padding of 50% polyester 50% rayon. The garment has a covered elasticized waist, capped leg openings and flat lock stitched seams. The applicable subheading for the briefs will be 6108.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ slips, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of cotton, girls’. The duty rate will be 7.7 percent ad valorem. The garment falls within textile category designation 352. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division