876560 87 Ruling Active

The tariff classification of a man's boxer short fromGuatemala.

Issued August 17, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6207.11.0000

Headings: 6207

Product description

As requested, the sample will be returned to you. Your submitted sample style 071792 is a man's underwear boxer short of 100% woven cotton fabric. This item features a fly front, exposed elasticized waistband and hemmed legs.

CBP rationale

The applicable subheading for style 071792 will be 6207.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Men's or boys' singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bath- robes, dressing gowns and similar articles: underpants and briefs: of cotton.

Full text

NY 876560 August 17, 1992 CLA-2-62:S:N:N3H:354 876560 CATEGORY: Classification TARIFF NO.: 6207.11.0000 Mr. Bruce Schiller MSAS Customs Logistics Inc. 8725 NW 18th Terrace Suite 301 Miami, FL 33172 RE: The tariff classification of a man's boxer short from Guatemala. Dear Mr. Schiller: In your letter dated July 17, 1992, on behalf of Duck Head Apparel Company, Inc., you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample style 071792 is a man's underwear boxer short of 100% woven cotton fabric. This item features a fly front, exposed elasticized waistband and hemmed legs. The applicable subheading for style 071792 will be 6207.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Men's or boys' singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bath- robes, dressing gowns and similar articles: underpants and briefs: of cotton. The duty rate will be 6.5 percent ad valorem. Styles fall within textile category designation 352. Based upon international textile trade agreements, products of Guatemala 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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