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NY B89335

October 8, 1997

CLA-2-61:RR:NC:TA:354 B89335


TARIFF NO.: 6108.21.0020

Mr. Patrick Pascarella
Viking Sea Air Freight Inc.
181 S. Franklin Avenue, Ste. 607
Valley Stream, New York 11581

RE: The tariff classification of girls' cotton panties in a bag from Sri Lanka.

Dear Mr. Pascarella:

In your letter dated September 10, 1997 you requested a classification ruling on behalf of Teijin Shoji (USA), Inc.

The submitted sample, Style 4374, consists of two pairs of girls' printed knitted 100% cotton panties retail packed in a matching printed fabric and clear vinyl bag which measures approximately 5 1/2 by 5 inches with a two snap closure and cord handle ready to hang for sale display. The panties feature an elasticized waist and leg openings and a sewn-in crotch lining. The fabric and vinyl bag is 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 fabric and vinyl bag is classified separately or with its 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 fabric and vinyl bag 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 fabric and vinyl 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 the retailed packed panties and bag will be 6108.21.0020, 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 . . . girls. The duty rate will be 8 percent ad valorem.

The retailed packed panties and bag fall within textile category designation 352. Based upon international textile trade agreements products of Sri Lanka 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.


Robert B. Swierupski

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