L83986 L8 Ruling Active

The tariff classification of a novelty brief from China.

Issued May 17, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.3060

Headings: 6114

Product description

As requested, the sample will be returned to you. The submitted sample called a Men’s Decorative Brief is a novelty brief constructed of knit 100% polyester fabric. The brief features glued-on plastic eyes, a circular hole for placement of the penis, and a glued-on felt mustache. Although the item is referred to as a brief, it is not designed for wear under clothing; it is designed to be seen when worn.

CBP rationale

The applicable subheading for the Men’s Decorative Brief will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Men’s or boys’.

Full text

NY L83986 May 17, 2005 CLA-2-61:RR:NC:3:353 L83986 CATEGORY: Classification TARIFF NO.: 6114.30.3060 Ms. Nancy Hattersley E & E Co., Ltd. 45875 Northport Loop East Fremont, CA 94538 RE: The tariff classification of a novelty brief from China. Dear Ms. Hattersley: In your letter dated April 21, 2005 you requested a classification ruling. As requested, the sample will be returned to you. The submitted sample called a Men’s Decorative Brief is a novelty brief constructed of knit 100% polyester fabric. The brief features glued-on plastic eyes, a circular hole for placement of the penis, and a glued-on felt mustache. Although the item is referred to as a brief, it is not designed for wear under clothing; it is designed to be seen when worn. The applicable subheading for the Men’s Decorative Brief will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Men’s or boys’.” The duty rate will be 14.9% ad valorem. The Men’s Decorative Brief falls within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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