H325601

H325601 December 18, 2024 OT:RR:CTF:FTM H325601 TJS CATEGORY: Classification TARIFF NO.: 9619.00.61; 9619.00.64; 9619.00.74 Ms. Shirley Murdock Bummis Inc. 4300 Boulevard St. Laurent, Suite 200 Quebec, H2W 1Z3 Canada RE: Revocation of NY N244949, NY N237226, NY N212877, NY N189364, NY N051615, NY N047756, HQ 965891, HQ 962542, NY E85902, and NY E85172; Modification of NY I89181, NY I83963, HQ 960319, and NY A86147; Revoked or Modified by Operation of Law; Tariff classification of training pants Dear Ms. Murdock: This is in reference to New York Ruling Letter (“NY”) N244949, issued to you on August 26, 2013, concerning the tariff classification of unisex training pants, identified as “Potty Pants”, under the Harmonized Tariff Schedule of the United States (“HTSUS”). In that ruling, U.S. Customs and Border Protection (“CBP”) classified the training pants depending on the size, under either heading 6108, HTSUS, as girls’ garments, or under heading 6111, HTSUS, as babies’ garments. We have since reviewed NY N244949 and determined the classification of the training pants to be incorrect. Similarly, we have reviewed NY N237226, dated January 17, 2013, and NY N212877, dated April 25, 2012, and determined them to be in error. It is now CBP’s position that the training pants that are the subject of NY N244949, NY N237226, and NY N212877 are classified in heading 9619, HTSUS. For the reasons set forth below, we hereby revoke NY N244949, NY N237226, and NY N212877. Finally, we are also revoking or modifying eleven additional rulings by operation of law, as discussed below. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on September 11, 2024, in Volume 58, Number 36, of the Customs Bulletin. No comments were received in response to this notice. FACTS: The merchandise in NY N244949 was described as follows: The submitted sample, “Potty Pants” is a pair of X-large (3-4 years) unisex toddler training pants. The potty pants will also be imported in toddler size large (2-3 years) and infant sizes small (12-18 months) and medium (18-24 months). The item resembles panties and is constructed with four layers. The outer layer or shell has three panels. The middle outer layer panel extends from the front waistband under the crotch to the rear waistband. The outer shell panel is constructed of 100% polyester knit interlock fabric laminated with polyester urethane coating. The side outer shell panels are constructed from the same material as the outer shell except for the inner laminate coating. There are two interior layer absorption materials. One absorbent layer is made of 100% cotton knit terry fabric. The other absorbent layer is made of a 100% knit polyester microfiber. The interior lining is made of knit fabric that is 40% cotton 60% hemp. The item features elasticized waistband and leg openings. The essential character is imparted by the polyester microfiber fabric liner which holds the moisture in. In NY N244949, CBP classified the “Potty Pants” that were toddler-sized training pants under heading 6108, HTSUS, and specifically, in subheading 6108.22.90, HTSUS, which provides for “Women’s or girls’ slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns, and similar articles, knitted or crocheted: Briefs and panties: Of manmade fibers: Other.” The infant-sized training pants were classified under heading 6111, HTSUS, and specifically, in subheading 6111.30.50, HTSUS, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other.” The merchandise in NY N237226 was described as follows: Style 22747-3TB, Stay Dry Training Pants, is a size 3T unisex training pant. It will also be available in sizes 2T, 4T and 6. The outershell is constructed of 100% cotton knit fabric and the lining is constructed of a 100% polyester knit mesh fabric. An absorbent 75% cotton/25% polyester knit terry fabric with a polyurethane coating has been inserted between the outershell and the lining. The undergarment features flatlock stitching at the seams, capped, elasticized leg openings and an enclosed elasticized waistband. The essential character of the garment is imparted by the absorbent knit terry fabric. In NY N237226, CBP classified the training pant under heading 6108, HTSUS, and specifically, in subheading 6108.21.00, HTSUS, 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.” The merchandise in NY N212877 was described as follows: 2 Style GD303 is a 2T to 4T unisex brief styled training pant. The outer layer is constructed of 92% cotton and 8% spandex knit jersey fabric. The inner layer is constructed of a plastic material and a 100% polyester non woven absorbent pad under a lining at the crotch. The waistband and leg openings are capped and elasticized and there is a triple adjustable hook and eye closure on each side of the training pant. The component which imparts the essential character of the garment is the absorbent non-woven polyester pad. In NY N212877, CBP classified Style GD303 under heading 6208, HTSUS, and specifically, in subheading 6208.92.00, HTSUS, which provides for “Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Other: Of man-made fibers.” ISSUE: What is the tariff classification of the training pants at issue under the HTSUS? LAW AND ANALYSIS: Classification under the HTSUS is determined 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 headings and legal notes do not otherwise require, the remaining GRI may then be applied. Pursuant to GRI 6, classification at the subheading level uses the same rules, mutatis mutandis, as classification at the heading level. The 2024 HTSUS provisions under consideration are as follows: 6108: Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Briefs and panties: 6108.21.00 Of cotton… * * * * * 6111: Babies’ garments and clothing accessories, knitted or crocheted: 6111.30: Of synthetic fibers: 6111.30.50: Other… * * * * * 6208: Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Other: 3 6208.92.00: Of man-made fibers… * * * * * 9619.00: Sanitary pads (towels) and tampons, diapers (napkins), diaper liners and similar articles, of any material: Other, of textile materials: Knitted or crocheted: 9619.00.61: Of cotton… 9619.00.64: Of man-made fibers… Other: 9619.00.74: Of man-made fibers… * * * * * GRI 3(a) and (b) provide as follows: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete o

Classification under the HTSUS is determined 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 headings and legal notes do not otherwise require, the remaining GRI may then be applied. Pursuant to GRI 6, classification at the subheading level uses the same rules, mutatis mutandis, as classification at the heading level. The 2024 HTSUS provisions under consideration are as follows: 6108: Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Briefs and panties: 6108.21.00 Of cotton… * * * * * 6111: Babies’ garments and clothing accessories, knitted or crocheted: 6111.30: Of synthetic fibers: 6111.30.50: Other… * * * * * 6208: Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Other: 3 

 6208.92.00: Of man-made fibers… * * * * * 9619.00: Sanitary pads (towels) and tampons, diapers (napkins), diaper liners and similar articles, of any material: Other, of textile materials: Knitted or crocheted: 9619.00.61: Of cotton… 9619.00.64: Of man-made fibers… Other: 9619.00.74: Of man-made fibers… * * * * * GRI 3(a) and (b) provide as follows: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items