US Customs Settles Panty-in-a-Cone Conundrum

On October 14, 2008, CBP announced it had updated its online searchable database of CBP rulings with 141 rulings, bringing the total number of searchable rulings to 152,292. The Customs Rulings Online Search System (CROSS) provides free access to CBP determinations for Harmonized Tariff Schedule (HTS) Codes, or, in US terminology, Schedule B Numbers. CROSS exemplifies what the US Government can do to assist industry in navigating difficult and complex classification systems.

On October 9, 2008, Robert B. Swierupski, CBP's Director of the National Commodity Specialist Division, had the pleasure of answering a request for a classification ruling for a some curiously-packaged unmentionables being imported from China. What follows is an excerpt from the official ruling:

Dear Ms. Parker:

In your letter dated August 28, 2008, you requested a classification ruling. The sample submitted will be returned.

Style PP 1075703 "Women’s Panty in a Cone" is a hipster styled panty packed in a plastic container. The panty is constructed of 95% cotton and 5% spandex knitted fabric. The panty features side seams, a lined crotch panel, and elasticized self fabric capping along the leg openings and at the garment top. The plastic container measures approximately six inches and features a design which is similar to an ice cream cone.

You have indicated that the panty packed in the plastic container will be imported and sold as a unit. The plastic container is not specifically shaped or fitted to contain the panty. Your submission states that the panty is packaged in a re-useable plastic container. The plastic container, although of a novelty design, is not of durable construction and is of a type ordinarily discarded after the contents are removed. The container is not of a design or construction that is suitable for use other than as packaging. Therefore, your suggestion for classification under HTS 3926.90.9980 is not applicable and the container is classified with its contents. The applicable subheading for the style PP 1075703 will be 6108.21.0010, HTSUS, which provides for women’s or girls’ slips, petticoats, briefs, panties…and similar articles, knitted or crocheted: briefs and panties: of cotton, women’s. The rate of duty will be 7.6% ad valorem.

In sum, the Schedule B Number for the Panty-in-a-Cone is 6108.21.0010 - based on the panty; not the cone.

If you would like to request a classification ruling for your commodity, CBP makes the process for doing so available here.