The tariff classification of a boys’ garment from India.

NY G86221 January 22, 2001 CLA-2-62:RR:NC:TA:354 G86221 CATEGORY: Classification TARIFF NO.: 6207.11.0000 Ms. Carolyn B. Malina Lands’ End, Inc. 5 Lands’ End Lane Dodgeville, WI 53595 RE: The tariff classification of a boys’ garment from India. Dear Mr. Malina: In your letter dated January 5, 2001, you requested a classification ruling. The provided sample, style 73509, is a boys’ woven cotton boxer short featuring a fabric covered elasticized waistband measuring approximately 1-1/4 inch wide, an open fly front, and a hemmed bottom. The applicable subheading for style 73509 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 6.2 percent ad valorem. Style 73509 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7083. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division