N167575 N1 Ruling Active

The tariff classification of men’s boxers from Vietnam.

Issued June 6, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6207.11.0000

Headings: 6207

Product description

Style THACCBOX001 is a men’s underwear boxer short constructed of woven 100% cotton fabric. The underwear boxer shorts feature a fabric covered elasticized waistband, a one-button fly front, side seams, the “TOMMY HILFIGER” trademark and logo located on the front center of the waistband and a hemmed bottom.

CBP rationale

The applicable subheading for Style THACCBOX001 will be 6207.11.0000, 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: underpants and briefs: of cotton.

Full text

N167575 June 6, 2011 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6207.11.0000 Ms. Min Xie Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of men’s boxers from Vietnam. Dear Ms. Xie: In your letter dated May 20, 2011, you requested a tariff classification ruling. The sample submitted will be returned. Style THACCBOX001 is a men’s underwear boxer short constructed of woven 100% cotton fabric. The underwear boxer shorts feature a fabric covered elasticized waistband, a one-button fly front, side seams, the “TOMMY HILFIGER” trademark and logo located on the front center of the waistband and a hemmed bottom. The applicable subheading for Style THACCBOX001 will be 6207.11.0000, 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: underpants and briefs: of cotton. The duty rate will be 6.1% 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 Commodity Specialist Division

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