Base
D833391998-10-22New YorkClassification

The tariff classification of men's underwear 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 2026-05-04 · Updates monthly

Summary

The tariff classification of men's underwear from India.

Ruling Text

NY D83339 October 22, 1998 CLA-2-62:RR:NC:TA:354 D83339 CATEGORY: Classification TARIFF NO.: 6207.11.0000 Mr. Renu Sadh V.R.S. Industries Inc. 1385 Broadway, Suite 1509 New York, New York 10018 RE: The tariff classification of men's underwear from India. Dear Mr. Sadh: In your letter dated September 28, 1998, you requested a classification ruling. The submitted sample, style 2004, is a pair of men's woven boxer shorts which you assert to be cotton. The boxer shorts are constructed of five panels, two at the front and three at the back. The boxer shorts feature a covered elasticized waistband, a fly front and hemmed leg openings. You have indicated that the boxer shorts will also be available under style numbers 2005/solid cotton poplin, 2003/yarn dyed flannel and 2002/yarn dyed chambray, though no samples of these styles were submitted for examination The applicable subheading for the underwear boxers 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 6.3 percent ad valorem The underwear boxers fall 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