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8158621995-10-23New YorkClassification

The tariff classification of women's knit underwear boxer shorts from Hong Kong, Sri Lanka and Macau.

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

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of women's knit underwear boxer shorts from Hong Kong, Sri Lanka and Macau.

Ruling Text

NY 815862 October 23, 1995 CLA-2-61:R:N:354 815862 CATEGORY: Classification TARIFF NO.: 6108.91.0005 Mr. Patrick Pascarella Viking Sea Freight Inc. 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of women's knit underwear boxer shorts from Hong Kong, Sri Lanka and Macau. Dear Mr. Pascarella: In your letter dated October 5, 1995, on behalf of Teijin Shoji (U.S.A.), Inc., you requested a classification ruling. The submitted sample, style 428308, is a pair of white cotton lighweight finely knit women's underwear boxer shorts. The item features an enclosed elasticized waistband and hemmed leg openings. The applicable subheading for style 428308, will be 6108.91.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' slips, petticoats, briefs, panties nightdresses, pajamas, negligees, bath-robes, dressing gowns and similar articles, knitted or crocheted: other: of cotton, underwear: underpants. The duty rate will be 9 percent ad valorem. Style 428308, falls within textile category designation 352. Based upon international textile trade agreements products of Hong Kong and Sri Lanka are subject to quota and the requirement of a visa. This product from Macau is subject to visa requirements only. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 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 Brian Burtnik at 212-466-5880. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division