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E86753 E8 Ruling Active

The tariff classification of a boy’s garment from Hong Kong, India or Philippines.

Issued September 24, 1999 by U.S. Customs and Border Protection.

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E8 E86753 (September 24, 1999)

Tariff classification

HTS codes: 6207.11.0000

Headings: 6207

Product description

The submitted sample will be returned as per your request. The provided sample, style WS11, is a pair of boy’s cotton woven boxer shorts. The garment is constructed of three panels, two at the front and one at the back. The garment features an open fly, a fabric covered elasticized waistband approximately 1 ½ inch wide, and a hemmed bottom. With regard to your question concerning flammability, you should contact The Consumer Product Safety Commission at 5401 Westbard Avenue, Bethesda, Maryland 20207.

CBP rationale

The applicable subheading for the boxer shorts 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, bathrobes, dressing gowns and similar articles: underpants and briefs: of cotton.

Full text

NY E86753 September 24, 1999 CLA-2-62:RR:NC:TA:354 E86753 CATEGORY: Classification TARIFF NO.: 6207.11.0000 Ms. Lisa J. Larkin Westport Two Corporate Drive Shelton, Connecticut 06484 RE: The tariff classification of a boy’s garment from Hong Kong, India or Philippines. Dear Ms. Larkin: In your letter dated September 1, 1999, you requested a classification ruling. The submitted sample will be returned as per your request. The provided sample, style WS11, is a pair of boy’s cotton woven boxer shorts. The garment is constructed of three panels, two at the front and one at the back. The garment features an open fly, a fabric covered elasticized waistband approximately 1 ½ inch wide, and a hemmed bottom. With regard to your question concerning flammability, you should contact The Consumer Product Safety Commission at 5401 Westbard Avenue, Bethesda, Maryland 20207. The applicable subheading for the boxer shorts 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, bathrobes, dressing gowns and similar articles: underpants and briefs: of cotton. The duty rate will be 6.3 percent ad valorem. The boxer shorts fall within textile category designation 352. Based upon international textile trade agreements products of Hong Kong, India or the Philippines are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Brian Burtnik at 212-637-7083. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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