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NY L84186

May 11, 2005

CLA-2-62:RR:NC:TA:354 L84186


TARIFF NO.: 6207.11.0000

Ms. Carolyn B. Malina
Lands’ End, Inc.
5 Lands’ End Lane
Dodgeville, WI 53595

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

Dear Ms. Malina:

In your letter dated April 13, 2005, you requested a classification ruling. Two samples of men’s underwear boxers in different colors were submitted for review. We are returning one sample as per your request and retaining one for our office records.

Style 98315 is a pair of men’s traditional frenchback boxer shorts constructed with a 100% cotton woven fabric body and waistband. You have indicated that the fabric weight of the garment is 3.04 ounces per square yard. The frenchback underwear boxers feature a seamed cotton waistband with two rear adjustable tabs and two sets of three buttons on either end that allow for a precise fit. Additional features include a front waistband with a button closure, an open fly, a front pleat on either side centered below the waistband, a rear center seam, and seamed leg openings. The boxers will be sold on the Internet only, available in two solid colors (white and blue).

The applicable subheading for Style 98315 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 98315 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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