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NY L81204

January 4, 2005

CLA-2-61:RR:NC:TA:354 L81204


TARIFF NO.: 6108.21.0010

Ms. Krisanne Stecklair
Mother Work, Inc.
456 North Fifth Street
Philadelphia, PA 19123

RE: The tariff classification of women’s panties’ packed in a PVC bag imported from Thailand or China.

Dear Ms. Stecklair:

In your letter dated December 5, 2004, you requested a classification ruling. The provided sample will be returned as per your request.

Style 69383 consists of a three pack of 92% cotton 8% spandex knitted fabric women’s maternity bikini panties featuring an elasticized waistband, high cut elasticized leg openings, and a lined crotch panel. The panties are packed in a clear PVC bag which measures approximately 6 inches by 6-1/2 inches with a slide closure at the top. “Mimi maternity” is printed across the front of the bag. You have indicated that the panties packed in the bag will be imported, marketed and sold as a unit. The PVC 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 PVC 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 PVC bag because it is not specially shaped or fitted to contain the panties. GRI 5(b) applies if the bag is found to be not suitable for repetitive use. It is reasonable to conclude that the instant PVC bag is not suitable for repetitive use in the Customs sense and that the bag must be classified with its contents pursuant to GRI 5(b).

The applicable subheading for the retail packed panties and bag 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.

Style 69383 falls within textile category designation 352. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Deborah Marinucci at 646-733-3054.


Robert B. Swierupski

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