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8026811994-10-26New YorkClassification

The tariff classification of a man's pair of shorts from Hong Kong.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

6103.42.1050

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

31 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates real-time

Summary

The tariff classification of a man's pair of shorts from Hong Kong.

Ruling Text

NY 802681 October 26, 1994 CLA-2-61:S:N:N5:356 802681 CATEGORY: Classification TARIFF NO.: 6103.42.1050 Mr. Richard M. Wortman Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Avenue New York, New York 10167-0002 RE: The tariff classification of a man's pair of shorts from Hong Kong. Dear Mr. Wortman: In your letter dated September 27, 1994, you requested a tariff classification ruling on behalf of Joe Boxer Corp. Style No. 130 is a pair of men's boxer style shorts constructed from 100 percent cotton, waffle knit fabric which is printed in a pine cone design. The garment features an elasticized waistband; a button fly front; and hemmed leg openings. As requested, your sample will be returned. The applicable subheading for the garment will be 6103.42.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' . . . shorts (other than swimwear), knitted or crocheted: of cotton: shorts: men's. The duty rate will be 17.1 percent ad valorem. The garment falls within textile category designation 347. Based upon international textile trade agreements, products of Hong Kong are subject to visa requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport