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NY 818233

January 30, 1996

CLA-2-63:RR:NC:TP:345 818233


TARIFF NO.: 6307.90.9989; 6208.92.0030

Ms. Rene' Rofe'
International Intimates Inc.
180 Madison Ave., Suite 1800
New York, NY 10016

RE: The tariff classification of a pillow and panties from Hong Kong or China.

Dear Ms. Rofe':

In your letter dated January 11, 1996, you request a classification ruling.

You submit sample style number 502, which consist of two ladies' panties placed in a padded heart-shaped pillow. However, you intend to stuff the pillow with three panties and offer it as a selling unit to your customers who in turn, will sell it as a single product in thier lingerie departments. The heart-shaped pillow is made with an outershell of woven fabric covered with lace fabric. The lace fabric and woven fabric form a ruffle around the edges of the pillow. It has a 6" slit on the back which is held closed with strips similar to the VELCRO brand hook and loop fastener. The pillow is decorated with textile rose buds with textile leaves and ribbons.

The bikini style panties are composed of 100 percent polyester woven fabric with an elasticized waist and leg opening, and a knit cotton crotch lining.

The Explanatory Notes for the General Rules of Interpretation of the Harmonized System note 3(b) define "goods put up in sets for retail sale". Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking.

The panties and heart-shaped pillow fail to constitute a set. These items meet elements (a) and (c) above, but, when put together, do not meet a particular need or carry out a specific
activity. These items do not permit a coordinated or concurrent use.

The applicable subheading for the heart-shaped pillow will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other: Other: Other. The duty rate will be 7 percent ad valorem.

The applicable subheading for the bikini style panties will be 6208.92.0030, HTS, which provides for other garments similar to women's or girls' singlets and undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes and dressing gowns. The duty rate will be 16.8 percent ad valorem.

The panties fall within textile category designation 652. Based upon international textile trade agreements products of China and Hong Kong are subject to quota and the requirement of a visa.

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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 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 V. Gualario at 212-466-5886.


Roger J. Silvestri

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