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NY K87082

July 1, 2004
CLA-2-61:RR:NC:TA:354 K87082


TARIFF NO.: 6108.21.0010; 6109.10.0037; 4823.90.6600

Mr. Thomas MacMahon
Gap Inc.
345 Spear Street
San Francisco, CA 94105

RE: The tariff classification of women’s apparel and a gift box from the Philippines.

Dear Mr. MacMahon:

In your letter dated June 9, 2004, you requested a classification ruling. The provided samples will be returned as per your request.

Style 267088 consists of a women’s matching undershirt and panty sold in a gift box. Both garments are constructed of a 94% cotton 6% spandex knitted fabric. The undershirt features short sleeves, a scooped front neckline with elasticized trim, side seams, and a hemmed bottom. The bikini panty features a lined crotch panel and elasticized trim at the waistband and on the high cut leg openings.

The sturdy gift box, of coated paperboard, is a 5-inch cubical container constructed so that it can be expanded or opened up horizontally to reveal a two-level interior, with the tray-like levels or tiers “folding into” one another as the article is closed. The tiers are not compartmentalized or fitted to contain any particular type of article, and are suitable for holding miscellaneous small household items. The box has an unprinted, solid pink exterior, and features a ribbon closure at the top.

We agree with your suggestion that the box is separately classifiable, since it is not “ordinary packaging” and is suitable for use by the consumer as a household storage receptacle. However, Customs has generally taken the position that such items are not classifiable in the heading you proposed (4819, HTS, which provides for certain paper/paperboard packing containers), but are instead classifiable in heading 4823, HTS, which provides for other articles of paper/paperboard. The reason for this position is that such articles are not of a class or kind ordinarily used commercially as packing containers for the transport, storage or sale of merchandise.

The applicable subheading for the undershirt will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar articles, knitted or crocheted: of cotton women’s or girls’: underwear. The duty rate will be 16.5 percent ad valorem.

The applicable subheading for the panty will be 6108.21.0010, 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: Women’s. The duty rate will be 7.6 percent ad valorem.

The applicable subheading for the gift box will be 4823.90.6600, HTS, which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be Free.

The undershirt and panty fall within textile category designation 352. Based upon international textile trade agreements products of the Philippines are subject to quota and 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3054.


Robert B. Swierupski

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