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NY 894070

February 18, 1994

CLA-2-61:S:N:N5:361 894070


TARIFF NO.: 6204.62.4055

Ms. Carol Shelsy
Mast Industries, Inc.
P.O. Box 9020
Andover, MA 01810

RE: The tariff classification of women's boxer shorts from Hong Kong and China.

Dear Ms. Shelsy:

In your letter dated January 17, 1994, you requested a tariff classification ruling for style C-4415.

Style C-4415 is a pair of boxer shorts constructed from 100% cotton woven brushed fabric. It features a covered elasticized waistband, two non functional fabric covered buttons at the waist, and an open fly front that does not break the waistband. This garment is not considered the type of merchandise which would be worn as underwear by women.

The applicable subheading for style C-4415 will be 6204.62.4055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's...shorts...of cotton. The rate of duty will be 17.7 percent ad valorem.

Style C-4415 falls within textile category designation 348. Based upon international textile trade agreements, products of China are subject to quota restraints and a visa requirement and products of Hong Kong are subject to a visa requirement.

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 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.

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 been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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