Disposable underwear made of nonwoven polypropylene; headings 5603, 6207, 6208 and 6210; Legal Note 5 to Chapter 62; Explanatory Notes to heading 6210; HRL 953305
Active· CBP ruling HQ 955692· Issued 1994-03-10
Ruling text
HQ 955692
March 10, 1994
CLA-2 CO:R:C:T 955692 NLP
CATEGORY: Classification
TARIFF NO.: 6210.10.4030
Ms. Anna Brackman
Z.O.I International
1940 Parkwood Drive
San Mateo, CA 94403
RE: Disposable underwear made of nonwoven polypropylene;
headings 5603, 6207, 6208 and 6210; Legal Note 5 to Chapter
62; Explanatory Notes to heading 6210; HRL 953305
Dear Ms. Brackman:
This is in response to your letter of January 3, 1994, in
which you requested the tariff classification of disposable
underpants, made in Indonesia, under the Harmonized Tariff Schedule
of the United States (HTSUS). You enclosed two samples of the
disposable underpants, one intended for use by a man and one
intended for use by a woman.
FACTS:
The articles at issue are men's and women's disposable
undergarments that have elasticized waists and elasticized leg
openings. The underpants are made of 100% polypropylene and are
of nonwoven construction.
ISSUE:
What is the tariff classification of the disposable underpants
under the HTSUS?
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by
the GRIs, taken in order. GRI 1 provides that classification shall
be determined according to the terms of the headings 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 headings and legal notes do not otherwise require, the
remaining GRI's may be applied, taken in order. Three headings
are at issue here: heading 6207, HTSUS, heading 6208, HTSUS, and
heading 6210, HTSUS.
Heading 6207, HTSUS, provides for, inter alia, men's
underpants, while heading 6208, HTSUS, provides for, inter alia,
women's panties. The subject underpants are described by the terms
of these headings.
Heading 6210, HTSUS, provides for "[g]arments, made up of
fabrics, of heading 5602, 5603, 5903, 5906 or 5907." In
understanding the language of the HTS, the Harmonized Commodity
Description and Coding System Explanatory Notes (ENs) may be
utilized. The ENs, although not legally binding, comprise the
official interpretation of the Harmonized System at the
international level. The ENs to heading 6210 state, on page 856,
that:
With the exception of babies' garments of heading
62.09, this heading covers all garments made up of felt or
nonwovens, whether or not impregnated, coated, covered or
laminated, or of textile fabrics (other than knitted or
crocheted fabrics) of heading 59.03, 59.06 or 59.07, without
distinction between male or female wear.
* * * * * *
It should be noted that articles which are, prima
facie, classifiable both in this heading and in other headings of
this Chapter, excluding heading 62.09, are to be classified in
this heading (see Chapter Note 5).
In order to determine if the subject underpants are also
classifiable in heading 6210, HTSUS, we must determine if they are
made up of fabrics of heading 5603, HTSUS, which provides for
"[n]onwovens, whether or not impregnated, coated, covered or
laminated." The subject underpants are made up of nonwoven
polypropylene fabric. Therefore, the underpants are made up of a
fabric of heading 5603, HTSUS, and they are prima facie
classifiable in heading 6210, HTSUS.
Legal Note 5 to Chapter 62, HTSUS, states that "[g]arments
which are, prima facie, classifiable both in heading 6210 and in
other headings of this chapter, excluding heading 6209, are to be
classified in heading 6210." Inasmuch as the underpants are prima
facie classifiable in headings 6207, HTSUS, 6208, HTSUS, and 6210,
HTSUS, they are classifiable in heading 6210, HTSUS. Specifically,
the underpants are classifiable in subheading 6210.10.4030, HTSUS,
which provides for "[g]arments, made up of fabrics of heading 5602,
5603, 5903, 5906 or 5907: [o]f fabrics of heading 5602 or 5603:
[o]ther: [o]ther: [o]ther: [d]isposable briefs and panties designed
for one-time use." See, Headquarters Ruling Letter 953305, dated
June 7, 1993, which classified similar disposable panties that were
made of a nonwoven nylon and nonwoven polypropylene fabric. These
garments were considered to be made up of a fabric of heading 5603,
HTSUS. Therefore, they were classifiable in subheading
6210.10.4025, HTSUS, pursuant to Legal Note 5 to Chapter 62, HTSUS.
We note that the underpants in HRL 953305 were classified in a
different statistical breakout than the subject underpants. In the
1994 HTSUS there is now a specific statistical breakout for
nonwoven disposable briefs and panties designed for one-time use.
HOLDING:
The two pairs of underpants are classifiable in subheading
6210.10.4030, HTSUS, which provides for "[g]arments, made up of
fabrics of heading 5602, 5603, 5903, 5906 or 5907: [o]f fabrics of
heading 5602 or 5603: [o]ther: [o]ther: [o]ther: [d]isposable
briefs and panties designed for one-time use." The rate of duty
is 17% ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Source: rulings.cbp.gov — ruling 955692, retrieved 2026-10-12T05:29:04Z, republished verbatim. This digest is informational; only CBP issues binding rulings.