Jan. 15 CBP Bulletin Proposes to Revoke Ruling Letters on Classification of Women's Underwear
In the Jan. 15 Customs Bulletin (Vol. 59, No. 3), CBP published proposals to modify or revoke ruling letters concerning the tariff classification of women's underwear.
Sign up for a free preview to unlock the rest of this article
If your job depends on informed compliance, you need International Trade Today. Delivered every business day and available any time online, only International Trade Today helps you stay current on the increasingly complex international trade regulatory environment.
Comments on Proposal Due Feb. 15
CBP said consideration will be given to any written comments received by Feb. 15 before taking these actions. In addition, any party that has received a ruling or decision on the merchandise that is subject to the proposed revocations or modifications, or any party involved with a substantially identical transaction, should advise CBP by the date that written comments on the proposed ruling are due. (An importer's failure to advise CBP of such rulings, decisions or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agents for importations after the effective date of the final decision in this notice.)
Proposal
CBP is proposing to revoke or modify the rulings below, and any rulings on these products that may exist but have not been specifically identified. CBP also is proposing to revoke any treatment it has previously accorded to substantially identical transactions.
Women's Underwear
| Items: NY N316788: Style 2583, “Worry Free Brief"; NY N317786: Style 2528; and NY N322044: Style 2588, “Worry Free Boxer Brief." All styles were marketed for incontinence and menstrual issues. |
| Current: subheading 6108.21.00, which provides for “Women’s ... briefs, panties ..., knitted or crocheted: Briefs and panties: Of cotton” and Style 2588 in subheading 6108.91.00, Harmonized Tariff Schedule of the U.S., which provides for Women’s ... briefs, panties ..., knitted or crocheted: Other: Of cotton.” |
| Proposed: subheading 9619.00.64, which provides for “Sanitary pads (towels) and tampons, diapers (napkins), diaper liners and similar articles, of any material: Other, of textile materials: Knitted or crocheted: Of man-made fibers.” |
| Reason: The underpants at issue fit the description that are classifiable in heading 9619. The styles of underwear contain a three-layer gusset designed to absorb liquid. Furthermore, the presence of spandex in the body fabric of each style allows the underwear to form and fit snugly to the wearer’s body. Additionally, the women’s sanitary underwear is specifically designed to be worn during the menstrual cycle. The product line is named “Worry Free," suggesting that wearers need not worry about leakage. The underwear is reusable after laundering and is marketed as a replacement for disposable menstrual products. The underwear offers more absorbency compared to traditional disposable menstrual products. |
| Proposed for revocation: NY N316788, dated Jan. 20, 2021; NY N317786, dated March 3, 2021; NY N322044, dated Oct. 15, 2021 |
| Proposed new ruling: HQ H328584 |