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NY 813277




August 31, 1995

CLA-2-62:S:N:N5:353 813832

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.33.0061

Mr. J.T. Braun
Alpha International
Airport Industrial Office Park
145th Ave. & Hook Creek Blvd.
Valley Stream. N.Y. 11581

RE: The tariff classification of "Bare Ass Boxers" from Taiwan

Dear Mr. Braun:

In your letter dated August 7, 1995 you requested a classification ruling on behalf of your client Spencer Gifts, Inc. A sample was submitted for examination and will be returned per your request.

The submitted sample is described as "Bare Ass Boxers" made up of woven 65% polyester & 35% cotton fabric with a cut out rear portion into which has been inserted PVC flesh colored buttocks. The boxer shorts has an elasticized waistband and no fly front opening. It is not considered underwear as the term "underwear" refers to garments which are worn under other garments and are not exposed to view when the wearer is conventionally dressed for appearance in public. Here, the article's sole purpose is for display.

The applicable subheading for the "Bare Ass Boxers: will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, men's or boys': Of man-made fibers.... Other.. The duty rate will be 16.9 percent ad valorem

The "Bare Ass Boxers" fall within textile category designation 659. As a product of Taiwan this merchandise is subject to quota restraints and visa requirements based upon international textile trade agreements.

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.

Sincerely,

Jean F. Maguire
Area Director

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