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NY 881356

January 29, 1993

CLA-2-62:S:N:N5:354 881356


TARIFF NO.: 6207.11.0000

Ms. Gerri Ryan
McCleary Trading Corporation
260 W. 35th Street
New York, NY 10001

RE: The tariff classification of a men's boxer style underwear short and pouch from India.

Dear Ms. Ryan:

In your letter dated December 7, 1992, you requested a classification ruling.

Your submitted sample, B.D. Boxer, is a men's 100% cotton woven boxer short. The medium sized garment features an elasticized waist, unsecured fly front and measures 16 inches along the side seam. The lightweight cotton woven drawstring pouch is nine inches high and has a six inch opening. It is assumed that the underwear boxer will be imported with the pouch.

Since the pouch is not specially shaped or fitted to contain the boxer 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 boxer 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 boxer imparts the essential character of this composite good.

The applicable subheading for the boxer and pouch, will be 6207.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Men's or boys' . . . underpants and briefs: Of cotton. The duty rate will be 6.5 percent ad valorem.

The item falls within textile category designation 352. Based upon international textile trade agreements, products of India are subject to visa requirements.

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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