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NY 868119

November 21, 1991

CLA-2-61:S:N:N3-I:356 868119


TARIFF NO.: 6107.91.0030

Ms. Laurie Everill
J.C. Penney Purchasing Corporation
P.O. Box 227474
Dallas, Texas 75222-7474

RE: The tariff classification of a man's knit boxer short from the People's Republic of China.

Dear Ms. Everill:

In your letter dated October 8, 1991, which was received on October 23, 1991, you requested a tariff classification ruling.

Sample No. 4050 is a man's pair of boxer style shorts which are constructed from 100 percent cotton, finely knit jersey fabric. The garment features a fully elasticized tunnel waistband with a drawstring closure which ties on the outside; deep, side slit pockets; a fly front opening with a single button closure; and hemmed short legs.

You have indicated in your correspondence that the merchandise will be sold and advertised through your sleepwear departments in both the retail and catalogue divisions and that the short will be advertised in conjunction with a matching robe.

The applicable subheading for Sample No. 4050 will be 6107.91.0030, 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: other: of cotton: sleepwear. The duty rate will be 9.3 percent ad valorem.

Sample No. 4050 will fall within textile category designation 351. Based upon international textile trade agreements products of the People's Republic of China are subject to visa requirements and quota restraints.

The designated textile and apparel category may be subdivided into parts. If 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 sub- ject 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.
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 already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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