U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6103.42.1050
$52.9M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
34 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-07 · Updates monthly
The tariff classification of a man's knit garment from Hong Kong.
NY 871301 March 5, 1992 CLA-2-61:S:N:N3-I:356 871301 CATEGORY: Classification TARIFF NO.: 6103.42.1050 Ms. Lorraine M. Dugan Associated Merchandise Corporation 1440 Broadway New York, New York 10018 RE: The tariff classification of a man's knit garment from Hong Kong. Dear Ms. Dugan: In a letter dated February 4, 1992, and in a supplemental letter dated February 24, 1992, you requested a tariff classification ruling. Style No. 42F92 is a man's pair of shorts constructed from a 100 percent cotton, finely knit jersey fabric. The garment features an enclosed, heavyweight, fully elasticized waistband; a front fly opening with a single button closure; and a hemmed bottom. As requested, your sample will be returned. In your letter, you refer to this garment as underwear boxer shorts. However, the sample is not clearly identifiable as an underwear garment. Consequently, the applicable subheading for Style No. 42F92 will be 6103.42.1050, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: of cotton: Trousers, breeches and shorts: shorts: men's. The duty rate will be 17.1 percent ad valorem. Style No. 42F92 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 sub- ject 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