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NY 873864


May 26, 1992

CLA-2-61:S:N:N3-I:356 873864

CATEGORY: CLASSIFICATION

TARIFF NO.: 6103.42.1050

Ms. Laura M. Denny
Edison Brothers Stores Inc.
501 North Broadway
St. Louis, MO 63166-6995

RE: The tariff classification of men's knit shorts from Taiwan.

Dear Ms. Denny:

In your letter dated March 6, 1992, which was resubmitted on April 27, 1992, you requested a tariff classification ruling.

The submitted sample, Style ZZ Boxer, is a pair of men's boxer style shorts which are constructed from 100 percent cotton, finely knit, brushed jersey fabric. The garment, which will be imported in sizes M, L, and XL, features a covered elastic waistband; a front fly opening with a single button closure; and hemmed leg openings with side slits.

You have indicated in your correspondence that you believe this garment would be classified as men's underwear. However, the heavy, brushed fabric and the heavily elasticized waistband are not indicative of men's underwear garments. Consequently, the applicable subheading for Style ZZ Boxer will be 6103.42.1050, Har- monized 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: men's. The duty rate will be 17.1 percent ad valorem.

This garment falls within textile category designation 347. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints.

As requested, your sample will be returned.

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.

Sincerely,

Jean F. Maguire
Area Director

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