I84183 I8 Ruling Active

The tariff classification of men’s garments from China.

Issued August 6, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6107.11.0010, 6207.11.0000

Headings: 6107, 6207

Product description

Style L3009 is a men’s boxer brief constructed of a printed 100% cotton knitted fabric. The garment features include an exposed elasticized waistband which measures approximately 1-1/2 inches wide with “Rocawear” printed at the center front outer surface, a one-button fly front and a hemmed bottom. Style L3007 is a men’s boxer brief constructed of a printed 100% cotton woven fabric. The garment features include a fabric covered elasticized waistband which measures approximately 1-1/2 inches wide with a “Rocawear” label sewn at the center front, an open fly front, vented side seams and a hemmed bottom.

CBP rationale

The applicable subheading for Style L3009 will be 6107.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: underpants and briefs: of cotton . The applicable subheading for Style L3007 will be 6207.11.0000, HTS, which provides for Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: underpants and briefs: of cotton.

Full text

NY I84183 August 6, 2002 CLA-2-62:RR:NC:TA:354 H84183 CATEGORY: Classification TARIFF NO.: 6107.11.0010; 6207.11.0000 Ms. Valerie R. Caulfield Evans, Wood & Caulfield Inc. 20 W. Lincoln Avenue Valley Stream, New York 11580 RE: The tariff classification of men’s garments from China. Dear Ms. Caulfield: In your letter dated July 12, 2002, you requested a classification ruling on behalf of Endurance LLC. Two samples were submitted for review. Style L3009 is a men’s boxer brief constructed of a printed 100% cotton knitted fabric. The garment features include an exposed elasticized waistband which measures approximately 1-1/2 inches wide with “Rocawear” printed at the center front outer surface, a one-button fly front and a hemmed bottom. Style L3007 is a men’s boxer brief constructed of a printed 100% cotton woven fabric. The garment features include a fabric covered elasticized waistband which measures approximately 1-1/2 inches wide with a “Rocawear” label sewn at the center front, an open fly front, vented side seams and a hemmed bottom. The applicable subheading for Style L3009 will be 6107.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: underpants and briefs: of cotton . . . men’s. The duty rate will be 7.5 percent ad valorem. The applicable subheading for Style L3007 will be 6207.11.0000, HTS, which provides for Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: underpants and briefs: of cotton. The duty rate will be 6.2 percent ad valorem. Both garments fall within textile category designation 352. Based upon international textile trade agreements products of China 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 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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