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NY K87999

August 20, 2004
CLA-2-61:RR:NC:TA:354 K87999


TARIFF NO.: 6107.11.0010

Ms. Lesa R. Hubbard
JCPenney Purchasing Corporation
P.O. Box 10001
Dallas, TX 75031-0001

RE: The tariff classification and status under the Caribbean Basin Trade Partnership Act (CBTPA) for men’s boxer briefs from Honduras.

Dear Ms. Hubbard:

In your letter dated July 23, 2004, you requested a ruling tariff classification and status under the Caribbean Basin Trade Partnership Act (CBTPA) for men’s boxer briefs that will be imported into the United States..

The submitted sample, JCPenney Lot #5280, is a men’s boxer brief constructed of a 100% knitted cotton fabric. The garment features a 1-1/4 inch wide exposed elasticized waistband, an open fly, and fabric capped leg openings.

You have indicated that the knit cotton fabric is formed in Honduras from U.S. origin yarn. The elastic is finished in Honduras from U.S. origin yarn. The sewing thread originates in the U.S. The cutting and assembly of the brief is performed in Honduras. The twill tape, care label, J board, OCR ticket, and tape are products of the U.S. The insert board, poly bag, baler bag, and box are products of Honduras. Once completed in Honduras, the briefs are inspected, folded, packaged, ticketed and packed in shipping boxes to be shipped out of Honduras for import to the U.S.

The applicable subheading for the brief will be 6107.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Men’s or boys’ underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: underpants and briefs: of cotton . . . men’s. The duty rate will be 7.4 percent ad valorem.

The boxer brief falls within textile category designation 352. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web Site at www.cpb.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

Based on the information you supplied, and provided all requirements are met, the garment is eligible for duty free treatment under subheading 9820.11.09, HTSUSA, which provides for:

Apparel articles (other than socks provided for in heading 6115 of the tariff schedule) knit to shape in such a country from yarns wholly formed in the United States; knitted or crocheted apparel articles (except t-shirts, other than underwear, classifiable in subheadings 6109.10.00 and 6109.90.10 and described in subheading 9820.11.12) cut and wholly assembled in one or more such countries from fabrics formed in one or more such countries or from fabrics formed in one or more such countries and the United States, all the foregoing from yarns wholly formed in the United States (including fabrics not formed from yarns, if such fabrics are classifiable in heading 5602 or 5603 of the tariff schedule and are formed in one or more such countries) and subject to the provisions of U.S. note 2(b) to this subchapter.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Brian Burtnik at 646-733-3054.


Robert B. Swierupski

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