The tariff classification of boys’ boxers from India.

N109735 July 9, 2010 CLA-2-61:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6107.11.0020 Ms. Leah Harrison Life is good, Inc. 283 Newbury Street Boston, MA 02115 RE: The tariff classification of boys’ boxers from India. Dear Ms. Harrison: In your letter dated June 9, 2010, you requested a classification ruling. The sample you submitted will be returned. The submitted sample, style B4266, is a men’s black colored boxer styled brief constructed of 100% cotton knit fabric. You state that they will be sold at Life is good retail stores and on the web, packaged as a set of two and come in boys sizes S(5-6), M(7-8), L(10) and XL(12-14). The garment features a 1-1/4 inch wide exposed elasticized waistband and hemmed leg openings. Overlock stitching is used to join the two-ply gusset crotch, back panel, and two leg panels together. The registered slogan “Do what you like. Like what you do” is embroidered along the waistband. The applicable subheading for style B4266 will be 6107.11.0020, Harmonized Tariff Schedule of the United States (HTSUS), 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 . . . Boys’. The duty rate will be 7.4 percent ad valorem.             Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Robert Ivers at 646-733-3054. Sincerely, Robert B. Swierupski Director, National CommoditySpecialist Division