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 > 1998 NY Rulings > NY C81889 - NY C81936 > NY C81910

Previous Ruling Next Ruling
NY C81910




December 5, 1997

CLA-2-61:RR:NC:TA:354 C81910

CATEGORY: CLASSIFICATION

TARIFF NO.: 6107.11.0010; 6107.12.0010; 6108.22.9020; 9817.00.96

Mr. Erik D. Smithweiss
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue, 33rd Fl
New York, New York 10167-3397

RE: The tariff classification of incontinent briefs from the Dominican Republic.

Dear Mr. Smithweiss:

In your letter dated November 18, 1997 you requested a classification ruling on behalf of L. V. Myles, Inc. The provided samples will be returned as per your request.

Eleven samples of knitted fabric incontinent briefs were submitted for review. Seven styles of which are similar briefs with a waterproof liner designed to hold a disposable absorbent pad. These include Ladies Style MS102, Mens Styles MS103, MS108, and MS110 and Unisex Style MS107 which are all constructed of a knitted 50% polyester 50% cotton fabric. The remaining similar two briefs are Ladies Style MS109 constructed of a knitted 90% nylon 10% spandex fabric and Ladies Style MS111 constructed of knitted 87% nylon 13% spandex material.

The remaining four brief styles are somewhat different. Unisex Style MS101 is a brief constructed of a knitted 50% polyester 50% cotton fabric with a waterproof lining and mesh pocket designed for a pad. Ladies Style 612L is a brief constructed of a knitted 87% nylon 13% spandex fabric with a waterproof crotch insert designed to hold a pad. Mens Style 642 is a fly front brief constructed of a knitted 50% polyester 50% cotton fabric with a waterproof liner in the crotch area.

Mens Style MS104 is a fly front brief with a sewn in inner panel designed to hold a catheter. The front panels and crotch are constructed of a knitted 90% cotton 10% spandex fabric, the remainder of the brief is constructed of 84% nylon 16% spandex. The essential character of this brief is imparted by the knitted 90% cotton 10% spandex fabric of the front panels and crotch area.

Please note that Rule No. 6 of The Textile Fiber Products Identification Act requires the use of generic fiber names when marking textile products.

The applicable subheading for Styles MS101, MS102, MS107, MS109, MS111 and 612L will be 6108.22.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls slips, petticoats, briefs, panties . . . , knitted or crocheted: briefs and panties: of man-made fibers. The general rate of duty will be 16.3 percent ad valorem.

The applicable subheading for Styles MS103, MS108, MS110, and 642 will be 6107.12.0010, HTS, which provides for Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: underpants and briefs: of man-made fibers . . . men's. The duty rate will be 15.7 percent ad valorem.

The applicable subheading for Style MS104 will be 6107.11.0010, HTS, which provides for Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: underpants and briefs: of cotton . . . men's. The duty rate will be 7.8 percent ad valorem.

Styles MS101, MS102, MS107, MS109, MS111, 612L, MS103, MS108, MS110, and 642 fall within textile category designation 652. Style MS104 falls within textile category designation 352. Based upon international textile trade agreements products of the Dominican Republic 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.

The incontinent briefs described above are eligible for duty free treatment under the provision for articles specially designed or adapted for use or benefit of the blind or other physically or mentally handicapped persons . . . other, in subheading 9817.00.96, HTS. All applicable requirements must be met including the filing of Form ITA-362P.

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.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: