K88355 K8 Ruling Active

The tariff classification of men’s boxer shorts from Thailand or Vietnam

Issued August 4, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6203.42.4050

Headings: 6203

Product description

You submitted a sample of men’s boxer-styled shorts, identified as style S62A9621.

CBP rationale

The applicable subheading for style S62A9621 will be 6203.42.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for Men’s or boys’ trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Shorts: Men’s.

Full text

NY K88355 August 4, 2004 CLA-2-62:RR:NC:TA:355 K88355 CATEGORY: Classification TARIFF NO.: 6203.42.4050 Ms. Alice Liu Atico International USA, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of men’s boxer shorts from Thailand or Vietnam Dear Ms. Liu: In your letter dated July 23, 2004, you requested a classification ruling. You submitted a sample of men’s boxer-styled shorts, identified as style S62A9621. You state that the garment is made of 100% cotton woven fabric. The pull-on short features an elasticized waistband with a tunneled waistband and an interior corded drawstring; twos side seam pockets; and a back patch pocket. The applicable subheading for style S62A9621 will be 6203.42.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for Men’s or boys’ trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Shorts: Men’s. The duty rate will be 16.6% ad valorem. Style S62A9621 falls within textile category designation 347. Based upon international textile trade agreements products of Vietnam and Thailand 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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