United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY D82054 - NY D82106 > NY D82054

Previous Ruling Next Ruling
NY D82054




September 25, 1998

CLA-2-61:SF G03 D82054

CATEGORY: CLASSIFICATION

TARIFF NO.: 6103.42.1070, 6203.42.4060

Roy Balasuriya
Bassett Clothing Inc.
111 Prospect Street
Stamford, CT 06901

RE: The tariff classification of boys' boxer shorts from Sri Lanka

Dear Mr. Balasuriya:

In your letter dated September 1, 1998 you requested a tariff classification ruling.

You have submitted four pairs of boxer shorts. Two samples are knit and two are woven. Style 22107 is made from a fine knit fabric which you state is 60% cotton and 40% polyester. This style is a pair of pull on shorts with an elasticized waistband. The legs are finished with a band of contrasting color fabric which extends below the hem line giving the appearance of one pair of shorts being worn over another pair. Style 22109 is similar to the above item but lacks the band of contrasting color fabric around the legs. You have indicated that both of these styles will be imported in printed and solid colors.

The sample representing both Styles 22015 and 22017, is made from a plaid woven fabric which you state is 100% cotton. This style is a pair of pull on shorts with an elasticized waistband, hemmed legs and stitching which simulates a fly front. The sample representing both Styles 62313 and Style 62315, is made from woven fabric which you state is 60% polyester and 40% cotton. This style is identical to the previously described sample.

You have indicated that all of these shorts will be labeled "Small", "Medium" or "Large" and cover boys' size range of 5 through 14.

The applicable subheading for the knit shorts, Styles 22107 and 22109 will be 6103.42.1070, Harmonized Tariff Schedule of the United States (HTS), which provides for Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Trousers, breeches and shorts: Shorts: Boys': Other. The rate of duty will be 16.7 percent ad valorem.

The applicable subheading for the woven shorts, Styles 22015, 22017, 62313, and 62315 will be 6203.42.4060, HTS, which provides for Men's or boys' suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Shorts: Boys': Other. The rate of duty will be 17.3 percent ad valorem.

All of these styles fall within textile category designation 347. Based upon international textile trade agreements, products of Sri Lanka are subject to quota and the requirement of a visa.

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. 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.

In accordance with your request your samples will be returned to you under separate cover.

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.

Sincerely,

Alice M. Rigdon
Port Director

Previous Ruling Next Ruling

See also: