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The tariff classification of underwear boxer shorts from Hong Kong or China.
Issued November 15, 1994 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard80 803917 (November 15, 1994)
Tariff classification
HTS codes: 6107.11.0000
Headings: 6107
Product description
Your submitted sample, style 35A3K-01, is a pair of men's knit cotton underwear boxers. The boxers feature an enclosed elasticized waistband, one button fly front and hemmed leg openings.
CBP rationale
The applicable subheading for style 35A3K-01, will be 6107.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' underpants, briefs,.
Full text
NY 803917 November 15, 1994 CLA-2-61:S:N5:354 803917 CATEGORY: Classification TARIFF NO.: 6107.11.0000 Mr. David Ostheimer Lamb & Lerch 233 Broadway New York, NY 10279 RE: The tariff classification of underwear boxer shorts from Hong Kong or China. Dear Mr. Ostheimer: In your letter dated November 3, 1994, on behalf of Goldenleo Trading Inc., you requested a classification ruling. Your submitted sample, style 35A3K-01, is a pair of men's knit cotton underwear boxers. The boxers feature an enclosed elasticized waistband, one button fly front and hemmed leg openings. The applicable subheading for style 35A3K-01, will be 6107.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' underpants, briefs,. . . and similar articles, knitted or crocheted: underpants and briefs: of cotton. The duty rate will be 7.9 percent ad valorem. Style 35A3K-01, falls within textile category designation 352. Based upon international textile trade agreements, products of China are subject to quota restraints and visa requirements. Style 35A3K-01, falls within textile category designation 352. Based upon international textile trade agreements, products of Hong Kong are subject to visa requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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