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NY 813263




August 30, 1995

CLA-2-61:S:N:N5:353 813263

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3060

Mr. J.R. Braun
Alpha International
Airport Industrial Office Park
154th Ave. & Hook Creek Blvd.
Valley Stream, New York 11581

RE: The tariff classification of Super Stud Undies from Taiwan

Dear Mr. Braun:

In your letter dated August 04, 1995, you requested a tariff classification ruling on behalf of your client Spencer Gifts, Inc. A sample was submitted for examination.

The submitted sample, item # 416701, is a polyester knit article with an exaggerated frontal section described as "super stud undies". The article is in the shape of an man's brief underwear with a long tubular frontal section over the male genital area. It is not considered underwear as the term "underwear" refers to garments which are worn under other garments and are not exposed to view when the wearer is conventionally dressed for appearance in public. Here, the article's sole purpose is display.

The applicable subheading for the "super stud undies" will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of man-made fibers: other.... Other: Men's or boys". The rate of duty will be 16 percent ad valorem. The Textile category designation if 659. Based upon international textile trade agreements products of Taiwan are subject to quota restraints and visa requirements.

The designated textile and apparel category may be subdivided into parts. It 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, we suggest that you check, close to the time of shipment, the Status Report of Current Import Quotas (restraint Levels), an internal issuance of the U.S. Customs Service, which is available at your local Customs Office.

This ruling is being issued under the provisions of Section 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,

Jean F. Maguire
Area Director

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