Base
A891041996-11-25New YorkClassification

The tariff classification of men's cotton briefs, boxer shorts and pullover from Thailand.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-30 · Updates monthly

Summary

The tariff classification of men's cotton briefs, boxer shorts and pullover from Thailand.

Ruling Text

NY A89104 November 25, 1996 CLA-2-61:RR:NC:WA:354 A89104 CATEGORY: Classification TARIFF NO.: 6107.11.0010; 6110.20.2065 Ms. Charlotte Shapiro Jockey International, Inc. 2300 60th Street Kenosha, Wisconsin 53140 RE: The tariff classification of men's cotton briefs, boxer shorts and pullover from Thailand. Dear Ms. Shapiro: In your letter dated October 24, 1996, you requested a classification ruling. Five samples were submitted by your office. Style 354 is a men's brief constructed of a drop needle finely knit 100% cotton fabric. The brief features a wide elasticized fabric waistband with a "Jockey Zone" label sewn at the middle of the waist and high cut leg openings. Style 355 is a men's boxer short constructed of a drop needle finely knit 100% cotton fabric. The boxer features a wide elasticized fabric waistband with a "Jockey Zone" label sewn at the middle of the waist, hemmed leg openings and a one button fly. Style 356 is a men's boxer style brief with a tapered leg constructed of a drop needle finely knit 100% cotton fabric. The boxer features a wide elasticized fabric waistband with a "Jockey Zone" label sewn at the middle of the waist and hemmed leg openings. Style 357 is a men's brief constructed of a drop needle finely knit 100% cotton fabric. The brief features a wide elasticized fabric waistband with a "Jockey Zone" label sewn at the middle of the waist and high cut leg openings. Style 369 is a men's short sleeve pullover constructed of a drop needle finely knit 100% cotton fabric. The pullover features a crew neck, a logo hanger loop at the rear neckline, and a hemmed bottom. The applicable subheading for all styles of briefs and boxer shorts will be 6107.11.0010, 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 . . . men's. The duty rate will be 7.8 percent ad valorem. The applicable subheading for the pullover will be 6110.20.2065, HTS, which provides for Sweaters, pullover, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other . . . other: other: men's or boys'. The duty rate will be 19.9 percent ad valorem. The briefs and boxer shorts fall within textile category designation 352. The pullover falls within textile category designation 338. Based upon international textile trade agreements products of Thailand are subject to quota and 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