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HQ 965979

January 8, 2003

CLA-2 RR:CR:TE 965979 SG


TARIFF NO.: 6108.22.9020

Kristy Thomas, Esq.
RGA Logistics
1818 Elsey Drive
Charleston, S.C. 29407-5734

RE: Women's brief: underwear; classifiable heading 6108, HTSUSA

Dear Ms. Thomas:

This is in reference to your letter of September 25, 2002, on behalf of your client, International Trading USA ,requesting classification of a women's garment under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).


The merchandise at issue, style no.A459691BT, is a woman's finely knit panty featuring an elasticized waist and a sewn-in lining at the crotch. You state that the item is made up of 70 percent bamboo and 30 percent tencel fibers.


The proper classification of merchandise said to be manufactured of 70 percent bamboo and 30 percent tencel fibers under the HTSUSA.


Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRI may then be applied. The Harmonized Commodity Description and Coding System Explanatory

Notes ("ENs") constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See, T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

Heading 6108, HTSUSA, provides for, inter alia, women's or girls' slips, petticoats, briefs, panties, and similar articles.

The Explanatory Notes, the official interpretation of the tariff at the international level, state that the heading includes two separate categories of knitted or crocheted clothing for women or girls, one of which covers the items listed above as "underclothing."

The fabric and styling of the merchandise at issue indicates that the garment is intended for use as underwear. The finely knit material is thin, soft and flexible for a comfort fit traditionally associated with women's briefs and panties. In all respects, this item has the characteristics of a garment that is worn as underwear.

Insofar as the composition of the garment is concerned, we requested a fiber breakdown of the garment's material from the United States Customs Service Laboratories and Scientific Service, laboratory analysis concluded that the fiber of which the ladies brief is composed wholly of filament rayon. We have been advised by the laboratory that there is no evidence of the garment being made of bamboo.

Filament rayon is classified as an artificial fiber, garments of filament rayon are classified as "of man-made fibers".

In addition, in HQ 963809, issued May 10, 2002, we determined that for purposes of the HTSUS, lyocell is classified as an artificial fiber. Accordingly, even if made of lyocell the garment at issue would be classified as "of man-made fibers".


The applicable subheading for style A45691BT will be 6108.22.9020, HTSUSA, 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 man-made fibers: Other: Women's". The merchandise is dutiable at the general column one rate of duty of rate will be 15.8 percent ad valorem, and the quota category is 652.

The designated textile and apparel category may be subdivided into parts. If so, the 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 your client check, close the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your local Customs office. The Status Report On Current Import Quotas (Restraint Levels) is also available on the Customs Electronic Bulletin Board (CEBB) which can be found on the U.S. Customs Web site at www.customs.gov.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, your client should contact its local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.


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