The tariff classification of women’s disposable underwear briefs from Thailand

N360359 April 22, 2026 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6210.10.2000 Laurence Hart Fridababy LLC 82 NE 26th Street, Unit 101 Miami, FL 33137 RE: The tariff classification of women’s disposable underwear briefs from Thailand Dear Mr. Hart: In your letter dated April 2, 2026, you requested a tariff classification ruling. The sample will be retained by this office. The submitted sample, identified as “Disposable Postpartum Underwear” is a women’s disposable, seamless boyshort-style brief for one-time use. The garment is constructed from a three-layer material laminated by melt bond, with elastic threads incorporated to provide stretch support. You state the top and bottom layers consist of 100 percent polypropylene spun bond nonwoven, while the middle layer is made of paper pulp. You indicate this disposable underwear is for general public use, suitable for postpartum, but not a stand-alone absorbent sanitary diaper or incontinence brief. You suggested classification of the disposable postpartum underwear under subheading 6210.10.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other: Other: Disposable briefs and panties designed for one-time use”. We disagree with your proposed classification. Based on its construction, the item is more specifically provided for elsewhere in the HTSUS. Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI’s), applied sequentially. GRI dictates that the classification is first determined by the terms of the tariff headings and any relative section or chapter notes. If these do not resolve the classification, subsequent GRIs are applied. The subject underwear, composed of both paper pulp and nonwoven polypropylene, cannot be classified under GRI 1 because no single heading specifically covers this merchandise made from these two materials. Since the underwear is a composite good constructed from two different materials, it could fall under multiple HTS headings: 4818 (as apparel of paper pulp) or 6210 (as a garment made of nonwoven fabric of heading 5603). GRI 3 addresses the classification of goods classifiable under more than one heading. GRI 3(a) states that the more specific heading is to be preferred. However, when two or more headings each refer to only a part of the materials in composite goods, they are considered equally specific, even if one offers a more complete description. In this case, as both headings refer to only a portion of the underwear’s materials, GRI 3(a) is inapplicable. Therefore, we proceed to GRI 3(b). GRI 3(b) states that composite goods not classified by 3(a) shall be classified by the material or component that gives them their essential character. You indicated that the paper pulp layer wicks moisture and provides comfort, while the polypropylene nonwoven layers provide the base structure and protect the paper. As both materials are equally important to the garment’s function, essential character cannot be determined. The disposable underwear shall be classified in accordance with (GRI) 3(c). When goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS). Paper pulp would be classified in chapter 48 and nonwoven garments would be classified in chapter 62. The applicable subheading for “Disposable Postpartum Underwear” will be 6210.10.2000 which provides for Garments, made up of fabrics of heading 5602 or 5603: Of fabrics formed on a base of paper or covered or lined with paper.” The rate of duty will be 2.8 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Rosemarie Hayward at rosemariecasey.hayward@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division