Base
A869101996-09-05New YorkClassification

The tariff classification of men's cotton flannel boxer shorts from Macau and/or Hong Kong.

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 men's cotton flannel boxer shorts from Macau and/or Hong Kong.

Ruling Text

NY A86910 September 5, 1996 CLA-2-62:RR:NC:WA:354 A86910 CATEGORY: Classification TARIFF NO.: 6207.11.0000 Mr. Robert T. Stack Siegel, Mandell & Davidson, P. C. One Astor Plaza 1515 Broadway, 43rd Floor New York, New York 10036-8901 RE: The tariff classification of men's cotton flannel boxer shorts from Macau and/or Hong Kong. Dear Mr. Stack: In your letter dated August 28, 1996, filed on behalf of Lien Yi Co. Ltd., you requested a classification ruling. As per your request, the samples are being returned with this ruling letter. Style FF888 is a woven printed cotton flannel boxer short which features a exposed elasticized waistband with "DON'T HAVE A COW!" embroidered at equal intervals on the outer surface. The sample also features a single button fly and hemmed leg openings. Please note that without samples in the actual fabrication, we are unable to provide classification information on the two swatches which you submitted to our office. The applicable subheading for the style FF888 will be 6207.11.0000, Harmonized Tariff Schedule of the United States (HTS), 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 6.4 percent ad valorem. Style FF888 falls within textile category designation 352. Based upon international textile trade agreements products of Hong Kong within textile category designation 352 are subject to the requirement of quota. Products of both Macau and Hong Kong within textile category designation 352 are subject to the requirement of a visa. 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 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 Brian Burtnik at 212-466-5880. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division