The tariff classification of men’s boxers from Vietnam.

N168855 June 10, 2011 CLA-2-62:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6107.11.0010; 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 25, 2011, you requested a tariff classification ruling. The samples submitted will be returned. Style GEOBOX002 is a men’s underwear boxer short constructed of knit 100% cotton fabric. The underwear boxer shorts feature an exposed elasticized waistband measuring approximately 1-1/4 inches wide with “GEOFFREY BEENE” embroidered in equally spaced intervals on the outer surface, an open fly front, side seams, a back seam, and hemmed leg openings. You state that this Style will be imported in 2 versions. Version 1 will be imported as an open fly front (the submitted sample) and Version 2 will be imported as a one-button fly front. Style IZODBOX003 is a men’s underwear boxer short constructed of woven 100% cotton fabric. The underwear boxer shorts feature a fabric covered elasticized waistband measuring approximately 1-1/4 inches wide, a one-button fly front, side seams, a back seam, the “IZOD” trademark and logo located on the front center of the waistband and hemmed leg openings. The applicable subheading for Style GEOBOX002 (Version 1 and Version 2) will be 6107.11.0010, 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…Men’s. The duty rate will be 7.4% ad valorem. The applicable subheading for Style IZODBOX003 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