H328584

H328584 June 23, 2025 OT:RR:CTF:FTM H328584 TJS CATEGORY: Classification TARIFF NO.: 9619.00.61; 9619.00.64 Ms. Linda Krueger Jockey International, Inc. 2300 60th Street Kenosha, WI 53140 RE: Revocation of NY N316788, NY N317786, and NY N322044; Tariff classification of women’s underwear Dear Ms. Krueger: This letter is in reference to New York Ruling Letter (“NY”) N316788, issued to you on January 20, 2021, NY N317786, issued to you on March 3, 2021, and NY N322044, issued to you on October 15, 2021, concerning the tariff classification of certain women’s underwear under the Harmonized Tariff Schedule of the United States (“HTSUS”). In these rulings, U.S. Customs and Border Protection (“CBP”) classified the women’s underwear in heading 6108, HTSUS, as women’s briefs or panties. We have since reviewed NY N316788, NY N317786, and NY N322044 and determined the classification of the women’s undergarments to be incorrect. For the reasons set forth below, we hereby revoke NY N316788, NY N317786, and NY N322044. 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 January 15, 2025, in Volume 59, Number 3 of the Customs Bulletin. No comments were received in response to this notice. FACTS: The merchandise in NY N316788 was described as follows: Style 2583, “Worry Free Brief,” is a woman’s hipster style panty constructed of 95% cotton, 5% spandex knit fabric. The undergarment also features a gusset with three additional layers. The liner is 94% cotton, 6% spandex over a layer of 95% cotton, 5% spandex fabric and a layer of 100% nylon. The gusset area is secured with waterproof seam tape. You state that the garment will be marketed for incontinence and minor menstrual issues. In addition, you state that advertising will claim that the garment is washable, reusable and will help reduce landfill waste by replacing pantyliners. The merchandise in NY N317786 was described as follows: Style 2528 is a woman’s underwear brief constructed of 95% cotton, 5% spandex knit fabric. The undergarment features a gusset with three additional layers that you state creates a barrier for leakage. The item will be marketed for incontinence and menstrual issues. The liner is 94% cotton, 6% spandex knit fabric with wicking over a layer of 100% polyester fabric featuring wicking and an anti- microbial finish and a final layer that you state creates a waterproof barrier, which is made up of thermoplastic polyurethane bonded to 100% polyester knit fabric. The gusset seams are secured with waterproof tape. In addition, you state that the undergarment is washable and reusable. Style 2526 is a woman’s underwear brief constructed of 95% cotton, 5% spandex knit fabric. The undergarment features a gusset with three additional layers that you state creates a barrier for leakage. The item will be marketed for incontinence and menstrual issues. The liner is 94% cotton, 6% spandex knit fabric with wicking over a layer of 100% polyester fabric featuring wicking and sanitized odor control and a final layer that you state creates a waterproof barrier, which is made up of thermoplastic polyurethane bonded to 100% polyester knit fabric. The gusset seams are secured with waterproof tape. In addition, you state that the undergarment is washable and reusable. The merchandise in NY N322044 was described as: Style 2588, “Worry Free Boxer Brief,” is a woman’s boy leg underpant constructed of 95% cotton, 5% spandex knit fabric. The undergarment features an elastic waistband, hemmed leg openings and a floating gusset with three additional layers. The liner is 94% cotton, 6% spandex over a layer of 100% polyester fabric and a layer of 100% nylon. The gusset area is secured with waterproof seam tape. You state that the garment will be marketed for incontinence and minor menstrual issues. In addition, you state that advertising will claim that the garment is washable, reusable and will help reduce landfill waste by replacing pantyliners. According to the product specification sheets included in the original ruling requests, the outer layer of the gusset in each style has a film of thermoplastic polyurethane (TPU). Style 2583, which is designed for light protection can hold 25mL or 5.07 teaspoons of liquid. Styles 2528 and 2588 are intended for moderate protection and Style 2526 is intended for full protection. CBP classified Styles 2583, 2528, and 2526 in subheading 6108.21.00, HTSUS, which provides for “Women’s … briefs, panties … , knitted or crocheted: Briefs and panties: Of cotton.” CBP classified Style 2588 in subheading 6108.91.00, which provides for, “Women’s … briefs, panties … , knitted or crocheted: Other: Of cotton.” 2 ISSUE: What is the tariff classification of the women’s underwear 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 2025 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… Other: 6108.91.00: Of cotton… * * * * * 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… * * * * * 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 3 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 or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. * * * * * Note 1(u) to Section XI, HTSUS, provides: 1. This section does not cover: … (u) Articles of chapter 96 (for example, brushes, travel sets for sewing, slide fasteners, typewriter ribbons, sanitary pads (towels) and tampons, diapers (napkins) and diaper liners) * * * * * The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the “official interpretation of the Harmonized System” at the international level. See 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). While not legally binding nor dispositive, the ENs “provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the system.” See id. The EN to heading 96.19 states, in pertinent part: This heading covers sanitary towels

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 2025 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… Other: 6108.91.00: Of cotton… * * * * * 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… * * * * * 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 3 

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 or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified