Base
C860981998-03-26New YorkClassification

The tariff classification of men's woven cotton boxer shorts from India.

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 2026-05-02 · Updates monthly

Summary

The tariff classification of men's woven cotton boxer shorts from India.

Ruling Text

NY C86098 March 26, 1998 CLA-2-62:RR:NC:TAB:354 C86098 CATEGORY: Classification TARIFF NO.: 6207.11.0000 Mr. Vijay Kumar Fashion Boom Inc. 1407 Broadway, Suite 2707 New York, NY 10018 RE: The tariff classification of men's woven cotton boxer shorts from India. Dear Mr. Kumar: In your letter dated March 11, 1998, you requested a classification ruling. The submitted sample, style 38.8061, is a pair of lightweight woven 100% cotton men's boxer shorts. The item features an enclosed elasticized waistband, a fly front, hemmed leg openings and two vertical seams on either side of the rear seat panel. The applicable subheading for style 38.8061, will be 6207.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' singlets and other undershirts, underpants, briefs, . . . and similar articles: underpants and briefs: of cotton. The duty rate will be 6.3 percent ad valorem. Style 38.8061, falls within textile category designation 352. Based upon international textile trade agreements products of India 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, Robert B. Swierupski Director, National Commodity Specialist Division