Base
D885181999-03-19New YorkClassification

The tariff classification of 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 2026-05-05 · Updates monthly

Summary

The tariff classification of cotton boxer shorts from India.

Ruling Text

PD D88518 March 19, 1999 CLA-2-62:S:N:N:REH:HO6 D88518 CATEGORY: Classification TARIFF NO.: 6207.11.0000 V.R.S. Industries, Inc. 1385 Broadway, Suite #1509 New York, N.Y. 10018 Attention: Renu Sadh RE: The tariff classification of cotton boxer shorts from India. Dear Mr. Sadh: In your letter dated February 22, 1999, you requested a tariff classification ruling. A representative sample of style # 4001, mens boxer shorts, was submitted for our consideration. The shorts are made from woven yarn dyed cotton fabric and feature an exposed elastic waistband with MISCHIEF BOXER embroidered at regular intervals, a fly front, and hemmed leg openings. You state that the color and print pattern will vary and one version will include a non-functional button attached to the outside of the fly. The applicable subheading for style # 4001, mens boxer shorts, will be 6207.11.0000 Harmonized Tariff Schedule of the United States (HTS), which provides for Mens or boys singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: Underpants and briefs: Of cotton... The rate of duty will be 6.3 percent ad valorem. The shorts fall within textile category designation 352. Based upon international textile trade agreements, products of India are subject to visa requirements and 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. -2- This ruling is being issued under the provisions of Part 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, Timothy G. Moran Service Port Director St. Albans, Vt.