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8918061993-11-22New YorkClassification

The tariff classification of men's woven cotton boxer shortsfrom China, Hong Kong, Thailand and Taiwan.

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

Summary

The tariff classification of men's woven cotton boxer shortsfrom China, Hong Kong, Thailand and Taiwan.

Ruling Text

NY 891806 November 22, 1993 CLA-2-62:S:N:N5:355 891806 CATEGORY: Classification TARIFF NO.: 6205.42.4050 Ms. Ivy Kwok Jefferson Trading Company 520 So.Lafayette Place Los Angeles, Calif. 90057 RE: The tariff classification of men's woven cotton boxer shorts from China, Hong Kong, Thailand and Taiwan. Dear Ms. Kwok: In your letter dated October 25, 1993 you requested a tariff classification ruling. Three samples, style Nos. 24026, 24024 and 24022, were submitted. The three samples are made of 100% cotton, have fully elasticized waistbands and fly front openings which do not break the waistband. Style Nos. 24022 and 24026 have tunnel waistbands and each has a button closure on its fly which buttons left over right. The interior waistband of style No. 24024 is exposed; its fly which does not have a closure flaps left over right. Style Nos. 24022 and 24024 are constructed of cotton flannel. The applicable subheading for the samples submitted will be 6203.42.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for men's woven cotton shorts. The rate of duty will be 17.7% ad valorem. As you requested, your samples are being returned to you. The submitted samples fall within textile category designation 347. Based upon international textile trade agreements, products of Taiwan, Thailand and China are subject to visa requirements and quota restraints. Products of Hong Kong are subject to quota restraints. 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 been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport