United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 810737 - NY 811170 > NY 810981

Previous Ruling Next Ruling
NY 810981

June 29, 1995

CLA-2-62:S:N:NV:354 810981


TARIFF NO.: 6208.92.0030; 9503.49.0010

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

RE: The tariff classification of ladies' woven polyester panties in a plush toy bear from China or Hong Kong.

Dear Ms. Rofe:

In your letter received in this office on June 1, 1995, you requested a classification ruling. The samples are being returned to you, as requested.

Your submitted sample, styles 2212, consist of three ladies' woven polyester panties placed in a stuffed toy bear. The bikini style panties have an elasticized waist and leg opening and a knit cotton crotch lining. The plush toy bear measures eleven inches and has a five inch zippered cavity at the back.

The Explanatory Notes for the General Rules of Interpretation of the Harmonized System at 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 three panties and toy bear 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.

Having failed as a set, the items must be classified individually. As such they should be itemized and priced separately on the invoice, however since you intend to import the items together, one Customs' entry should be used to clear the merchandise.

The bear is classified under subheading 9503.49.0010, HTSUSA, as a stuffed toy representing an animal, not having a spring mechanism. The duty rate is free.

The panties are classified as other garments similar to women's or girls' singlets and undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes and dressing gowns in subheading 6208.92.0030, Harmonized Tariff Schedule of the United States (HTS). The duty rate will be 16.9 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 visa requirements and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: