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869682 86 Ruling Active

The tariff classification of men's knit boxers from Brazil.

Issued January 10, 1992 by U.S. Customs and Border Protection.

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86 869682 (January 10, 1992)

Tariff classification

HTS codes: 6107.11.0010

Headings: 6107

Product description

The tariff classification of men's knit boxers from Brazil.

CBP rationale

The applicable subheading for style 12711, will be 6107.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' underpants, briefs,.

Full text

NY 869682 January 10, 1992 CLA-2-61:S:N:N3H:354 869682 CATEGORY: Classification TARIFF NO.: 6107.11.0010 Mr. Stanley P. Raggio The Gap, Inc. One Harrison San Francisco, CA 94105 RE: The tariff classification of men's knit boxers from Brazil. Dear Mr. Raggio: In your letter dated December 9, 1991, you requested a classification ruling. Your submitted sample, style 12711, is a pair of 100 percent cotton knit boxer shorts. The boxer shorts feature a woven placket fly front with a one button closure, a hemmed bottom and a 1 1/4" wide exposed elasticized waistband with the words "Banana Republic" printed at 1 1/2" intervals. You state that the garment is produced only in white and is sold and marketed as men's underwear. The applicable subheading for style 12711, will be 6107.11.0010, 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, men's. The duty rate will be 7.9 percent ad valorem. Style 12711 falls within textile category designation 352. Based upon international textile trade agreements, products of Brazil are subject to quota restraints and 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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