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NY 811332

June 30, 1995

CLA-2-62:S:N:NV:354 811332


TARIFF NO.: 6208.91.3020

Ms. Diane Lynn
The Limited Too
P.O. Box 182145
Columbus, OH 43218-2145

RE: The tariff classification of girls' woven cotton boxers in a matching pouch from Hong Kong.

Dear Ms. Lynn:

In your letter dated June 5, 1995, you requested a classification ruling. The samples are being returned to you, as requested.

Your submitted samples, styles 4024 & 4024A, consist of girls' woven cotton boxer style shorts each in a matching fabric pouch. The boxers feature an inner exposed elasticized waistband, a fly front and have hemmed leg openings. The pouch is eight inches high and has a five and half inch drawstring opening.

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.

Both styles (boxer and pouch), are classified as other garments similar to women's or girls' singlets and undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes and dressing gowns in subheading 6208.91.3020, Harmonized Tariff Schedule of the United States (HTS). The duty rate will be 11.8 percent ad valorem.

Styles 4024 & 4024A fall within textile category designation 352. Based upon international textile trade agreements, products of Hong Kong 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 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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