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 > 2003 NY Rulings > NY J87706 - NY J87755 > NY J87727

Previous Ruling Next Ruling
NY J87727




July 31, 2003

CLA-2-62:RR:NC:WA:355 J87727

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.42.4015; 6207.11.0000

Mr. Bruce D. Roberts
Miami International Forwarders
1801 NW 82nd Avenue
Miami, Fl 33126-1013

RE: The tariff classification of boxer shorts and pants from Honduras

Dear Mr. Roberts:

In your letter dated July 28,2003, you requested a classification ruling on behalf of TAC Apparel.

You submitted four samples of garments which will be returned as you have requested. In your letter you state that the fabric for all these items is woven in China; yet the garments are manufactured and packed in Honduras. For purposes of this classification ruling, we are assuming that all cutting and assembly (sewing), of the garments takes place in Honduras.

Style KB1051 are boys’ boxer shorts, sized medium. They are made of 100% woven cotton fabric. The garment features a covered elasticized waistband; a front fly with a button closure; and hemmed leg openings.

Style S1032 is a pair of men’s boxer shorts. They are made of 100% woven cotton fabric. The garment features a covered elasticized waistband; a front fly with a button closure; and hemmed leg openings.

Style C3062 is a pair of men’s lounge pants made of 100% woven cotton flannel fabric. The garment features a covered elasticized waistband; two side seam pockets; hemmed leg openings; and a front fly with a one button closure which is covered by an additional flap of fabric over the fly.

The applicable subheading for styles KB1051 and S1032 will be 6207.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: underpants and briefs: of cotton. The duty rate will be 6.1% ad valorem.

The applicable subheading for style C3062 will be 6203.42.4015, 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: trousers and breeches: men’s: other. The duty rate will be 16.7% ad valorem.

Styles KB1051 and S1032 fall within textile category designation 352. Style C3062 falls within textile category designation 347. Based upon international textile trade agreements products of Honduras are not subject to quota and do not require 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.

Your inquiry does not provide enough information for us to give a classification ruling on S1052. Your request for a classification ruling should include a description of the use of this article, where it is used, how it is used and any marketing or sales information that may be available. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 Camille R. Ferraro at 646-733-3046.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: