U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of men’s garments from Pakistan or Honduras.
NY I86358 October 11, 2002 CLA-2-61:RR:NC:TA:354 I86358 CATEGORY: Classification TARIFF NO.: 6107.11.0010 Ms. Dana N. Mobley JCPenney Purchasing Corporation P.O. Box 10001 Dallas, Texas 75301 RE: The tariff classification of men’s garments from Pakistan or Honduras. Dear Ms. Mobley: In your letter dated September 20, 2002, you requested a classification ruling. The provided samples will be returned as per your request. Two samples of men’s underwear were provided for review. Both styles will be sold in a two pair package containing a solid gray and a solid black brief. Style 504-5280 is a men’s boxer style brief constructed of a knitted cotton fabric. The garment features an exposed elasticized waistband measuring approximately 1-1/4 inch wide, an open fly, and ribbed knit trim sewn at the leg openings. Style 504-5270 is a men’s brief constructed of a knitted cotton fabric. The garment features an exposed elasticized waistband measuring approximately 1-1/4 inch wide, an open fly, and ribbed knit trim sewn at the leg openings. The applicable subheading for both styles 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, knitted or crocheted: underpants and briefs: of cotton . . . men’s. The duty rate will be 7.5 percent ad valorem. Both styles fall within textile category designation 352. Based upon international textile trade agreements products of Pakistan 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 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division