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NY I89957




January 27, 2003

CLA-2-62:RR:NC:TA: 354 I89957

CATEGORY: CLASSIFICATION

TARIFF NO.: 6207.11.0000

Mr. Ron Reuben
Danzas AEI Customs Brokerage Services
5510 W. 102nd Street
Los Angeles, CA 90045

RE: The tariff classification of men’s boxer shorts in a matching pouch from Mauritius.

Dear Mr. Reuben:

In your letter dated January 8, 2003, you requested a classification ruling on behalf of Café Coton. The provided sample will be returned as per your request.

Style “Liebellule #1” consists of a men's woven cotton boxer short in a matching fabric pouch. The boxer short features three panel construction, a covered elasticized waistband with a two button closure at the center of the waist, a one button fly front, “Café Coton" label sewn at the inner fly, and hemmed leg openings. The drawstring pouch measures approximately 9-1/2 inches by 4-3/4 inches and also has a "Café Coton" label sewn on the front. Your request indicates that the boxer shorts in the drawstring pouch are shipped ready for retail sale in the United States. Additionally, the importer does not sell the boxer shorts without the drawstring pouch nor is the drawstring bag sold separately as stated in your request.

In Headquarters Ruling Letter 957615 of May 24, 1995, Customs classified a pair of women's flannel boxer style shorts with matching bag. In that ruling the shorts and bag were considered a composite good.

Since the pouch in this instance is not specially shaped or fitted to contain the boxers and is clearly suitable for reuse, it does not meet the requirements for classification by the application of General Rules of Interpretation (GRI) 5(a) or 5(b). The boxers and pouch do however constitute a composite good under GRI 3(b). As such they are classified by the component which gives them their essential character. In this case, the woven boxers impart the essential character of this composite good.

The applicable subheading for the both the boxer and pouch 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 6.1 percent ad valorem.

Style “Liebellule #1” falls within textile category designation 352. Based upon international textile trade agreements products of Mauritius are subject to 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,

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