CBP Ruling K86531 — The tariff classification of men’s knit boxer style shorts from Thailand.

Tariff classification

Headings: 6107

Product description

The samples will be returned as requested. Two samples were received. Item #B6213001 is a 100% cotton knit men’s boxer short. The pull-on garment features a covered elasticized waistband, an unsecured fly front and hemmed leg openings. Item #C62A1104 is a 100% cotton knit boxer short with the words “ I ( YOU ALWAYS” printed in large type throughout the garment. The pull-on garment features a covered elasticized waistband, a single button fly front and hemmed leg openings. A paper gift bag with the matching words printed on it is attached to the boxers. The boxers and gift bag are considered composite goods in accordance with General Rules of Interpretation (GRI) 3(b). The essential character is provided by the garment, therefore, the boxers and the gift bag will be classified under the HTS number for the boxers.

CBP rationale

The applicable subheading for both item numbers 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.

Full text

NY K86531 June 25, 2004 CLA-2-61:RR:NC:TAB:354 K86531 CATEGORY: Classification TARIFF NO.: 6107.11.0010 Ms. Alice Liu ATICO International, Inc. P. O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of men’s knit boxer style shorts from Thailand. Dear Ms. Liu: In your letter dated May 27, 2004, you requested a classification ruling. The samples will be returned as requested. Two samples were received. Item #B6213001 is a 100% cotton knit men’s boxer short. The pull-on garment features a covered elasticized waistband, an unsecured fly front and hemmed leg openings. Item #C62A1104 is a 100% cotton knit boxer short with the words “ I ( YOU ALWAYS” printed in large type throughout the garment. The pull-on garment features a covered elasticized waistband, a single button fly front and hemmed leg openings. A paper gift bag with the matching words printed on it is attached to the boxers. The boxers and gift bag are considered composite goods in accordance with General Rules of Interpretation (GRI) 3(b). The essential character is provided by the garment, therefore, the boxers and the gift bag will be classified under the HTS number for the boxers. The applicable subheading for both item numbers 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 7.4 percent ad valorem. The items fall within textile category designation 352. Based upon international textile trade agreements products of Thailand are subject to quota and the requirement of a visa. 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, you may contact National Import Specialist Brian Burtnik 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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