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NY A82059

April 25, 1996

CLA-2-61:RR:NC:WA:354 A82059


TARIFF NO.: 6108.21.0010

Mr. William Ortiz
S. J. Stile Associates Ltd.
153-66 Rockaway Boulevard
Jamaica, New York 11434

RE: The tariff classification of women's cotton panties in PVC bags from Hong Kong.

Dear Mr. Ortiz:

In your letter dated March 27, 1996, on behalf of Wundies Ent., you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted two samples of women's panties packed in clear PVC bags. Both styles 9018 and 9865 are women's 100 percent knit cotton panties packed in different type PVC bags. Both styles 9018 and 9865 are bikini style with an elasticized waist and feature a sewn on bow at the middle of the waist.

Style 9018 will be sold in pairs of 3 panties retail packed in a miniature PVC zippered totebag with handle ready to hang for sale display. Style 9865 will be sold in pairs of 4 panties which are also retail packed but in a rectangular shaped PVC bag with a two snap closure and a pre-cut tab also ready to hang for display. The PVC bags are not specially shaped or fitted to contain the panties.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relevant section or chapter notes. We must first determine whether the PVC bags are classified separately or with their contents. GRI 5, HTS, which covers cases, containers and packing materials, reads as follows:

(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long- term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character.

(b) Subject to the provisions of 5(a) above, packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision does not apply when such packing materials or packing containers are clearly suitable for repetitive use.

GRI 5(a) does not apply to the PVC bags because they are not specially shaped or fitted to contain the panties. GRI 5(b) applies if the bags are found to be not suitable for repetitive use. It is reasonable to conclude that the instant PVC bags are not suitable for repetitive use in the Customs sense and that the bags must be classified with their contents pursuant to GRI 5(b). The applicable subheading for both styles 9018 and 9865 along with PVC packing bags will be 6108.21.0010, 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. The duty rate will be 8 percent ad valorem.

Styles 9018 and 9865 fall within textile category designation 352. Based upon international textile trade agreements products of 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 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.


Roger J. Silvestri

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