L83681 L8 Ruling Active

The tariff classification of a men’s garment from Bangladesh.

Issued April 28, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6207.11.0000

Headings: 6207

Product description

The provided sample is being retained in our office files. Style 33550103 is a men’s underwear boxer short constructed of a camouflage printed woven cotton fabric. You have indicated that the fabric weight of the garment is 3.5 ounces per square yard. The submitted size large sample has a side length measuring 17-inches. The “Hunter’s Select” labeled boxer features a fabric covered elasticized waistband measuring approximately 1-1/4 inch wide, a one-button fly front, and a hemmed bottom. The garment will also be available in a different camouflage pattern as style 33550101.

CBP rationale

The applicable subheading for both styles will be 6207.11.0000, 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: underpants and briefs: of cotton.

Full text

NY L83681 April 28, 2005 CLA-2-62:RR:NC:TA:354 L83681 CATEGORY: Classification TARIFF NO.: 6207.11.0000 Mr. Charles D. Ashear Paris Asia, Ltd. 350 Fifth Avenue - Floor 70 New York, New York 10118 RE: The tariff classification of a men’s garment from Bangladesh. Dear Mr. Ashear: In your letter dated March 30, 2005, you requested a classification ruling on behalf of your customer, Wal-Mart Stores, Inc. The provided sample is being retained in our office files. Style 33550103 is a men’s underwear boxer short constructed of a camouflage printed woven cotton fabric. You have indicated that the fabric weight of the garment is 3.5 ounces per square yard. The submitted size large sample has a side length measuring 17-inches. The “Hunter’s Select” labeled boxer features a fabric covered elasticized waistband measuring approximately 1-1/4 inch wide, a one-button fly front, and a hemmed bottom. The garment will also be available in a different camouflage pattern as style 33550101. The applicable subheading for both styles will be 6207.11.0000, 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: underpants and briefs: of cotton. The duty rate will be 6.1 percent ad valorem. 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 Deborah Marinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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