The tariff classification of boys’ underwear from China.

NY J83038 April 17, 2003 CLA-2-61:RR:NC:TA:354 J83038 CATEGORY: Classification TARIFF NO.: 6107.11.0020 Ms. Leigh Emrick US JHI Corporation 2224 Evergreen Road, Suite #2 Middleton, Wisconsin 53563 RE: The tariff classification of boys’ underwear from China. Dear Ms. Emrick: In your letter dated April 2, 2003, you requested a classification ruling. The provided sample will be returned as per your request. The provided sample, style LE565Q, is a boys’ boxer constructed of a knitted cotton fabric. The boxer features an open fly front, four panel construction, a ribbed knit fabric waistband, and a hemmed bottom. The garment will be sold in three pair packages and will be available in a size range from 4 to 18. The applicable subheading for style LE565Q will be 6107.11.0020, 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 . . . boys’. The duty rate will be 7.4 percent ad valorem. Style LE565Q falls within textile category designation 352. Based upon international textile trade agreements products of China 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