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NY F80797

January 11, 2000

CLA-2-61:RR:NC:TA:354 F80797


TARIFF NO.: 6108.21.0020

Ms. Elizabeth Kessens
Fruit of the Loom
International Transportation
#1 Fruit of the Loom Drive
Bowling Green, KY 42103

RE: The tariff classification of girl’s panties in a coordinating pouch from the Dominican Republic.

Dear Ms. Kessens:

In your letter dated December 28, 1999, you requested a classification ruling on behalf of the four following importers: Union Underwear Company, Inc., dba Fruit of the Loom., Fruit of the Loom, Texas Inc., Pro Player, Inc., fka Daniel Young International, and Salem Sportswear, Inc. The provided samples will be returned as per your request.

The submitted sample, style GBP2552, consists of three pairs of girls’ knitted cotton panties in a coordinating pouch. The panties are printed in different pastel colored floral designs, and feature an elasticized waistband with “Fruit of the Loom” printed in equal intervals on the outer surface and fabric covered elasticized leg openings which are high cut. The pouch measures approximately 8 inches by 6-1/4 inches and has a drawstring closure.

In Headquarters Ruling Letter 957615 of May 24, 1995, Customs classified a pair of women's flannel boxer style shorts with a matching bag. In that ruling the shorts and bag were considered a composite good.

Since the pouch in this instance is not specially shaped or fitted to contain the panties and is clearly suitable for reuse, it does not meet the requirements for classification by the application of General Rules of Interpretation (GRI) 5(a) or 5(b). The panties and pouch do however constitute a composite good under GRI 3(b). As such they are classified by the component which gives them their essential character. In this case the knitted panties impart the essential character of this composite good.

The applicable subheading for both the panties and the pouch will be 6108.21.0020, Harmonized Tariff Schedule of the United States (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 7.8 percent ad valorem.

The panties and pouch fall within textile category designation 352. Based upon international textile trade agreements products of the Dominican Republic are subject to the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7083.


Robert B. Swierupski

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