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NY 883811

April 16, 1993

CLA-2-61:S:N:N5:354 883811


TARIFF NO.: 6108.21.0010

Ms. Susan A. Schreter
Caring Products International Inc
315 East 86th Street
Suite 3PE
New York, NY 10028

RE: The tariff classification of incontinent panties from Canada.

Dear Ms. Schreter:

In your letter dated March 16, 1993, you requested a tariff classification ruling.

The submitted sample is a pair of 100 percent cotton women's panties.
The item features an exposed elasticized waist and elasticized leg openings. A coated nylon channel pouch holds either a reusable or disposable pad.

In your request, you have stated that HRL 085691 holds that an incontinent pant was classified as 9817.00.9600, HTS. That sample is a brief with an outer shell of knit polyester fabric with a green vinyl covering and features a liner and an interlining. The brief is secured for wear by metal snaps which can be adjusted for fit. When fitted and worn properly the outer shell fabric prevents leakage. This garment is used by persons suffering from a permanent or chronic impairment, as opposed to an acute or transitory impairment.

In contrast, while the instant garment does provide some leak protection when used with a pad, the instant garment appears to be of the type used for postpartum or postoperative therapy and relatively mild incontinence problems. The sample is not similar to the heavy multi-layered brief described above and appears not suited for chronically or permanent incontinent individuals.

The applicable subheading for the brief will be 6108.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' slip, petticoats, briefs, panties,... and similar articles, knitted or crocheted: briefs and panties: of cotton, women's. The duty rate will be 8.1 percent ad valorem.

Goods classifiable under subheading 6108.21.0010, HTS, which have originated in the territory of Canada, will be entitled to a 4 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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

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