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NY L81265

January 11, 2005

CLA-2-62:RR:NC:TA:354 L81265


TARIFF NO.: 6207.11.0000

Ms. Sherri Desjardins
Menlo Worldwide Trade Services
1555 W. 23 Street
P.O. Box 610715
Dallas, TX 75261

RE: The tariff classification of men’s boxers from China.

Dear Ms. Desjardins:

In your letter dated December 10, 2004, you requested a classification ruling on behalf of Paul Smith Ltd. The provided sample will be returned as per your request.

Style 3728 is a men’s underwear boxer constructed of a 100% cotton woven fabric made of yarns of different colors. You have advised that the fabric weight varies between 94 grams per square meter to 108 grams per square meter depending upon fabric colors. The side length of the medium sized sample is approximately 14-1/2 inches and the inseam measures approximately 3-3/4 inches. Additional features include a three-panel back, a fabric covered elasticized waistband, a two-button fly, and hemmed leg openings. The garment is labeled “Paul Smith Underwear” at the inside of the waistband. You have indicated the product will be imported and sold in individual boxes that state “Paul Smith Underwear”; photocopies of these boxes were supplied with your submission.

The applicable subheading for Style 3728 will be 6207.11.0000, 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: underpants and briefs: of cotton. The duty rate will be 6.1 percent ad valorem.

Style 3728 falls within textile category designation 352. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Deborah Marinucci at 646-733-3054.


Robert B. Swierupski

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