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NY L86448

August 24, 2005

CLA-2-61:RR:NC:TAB:354 L86448


TARIFF NO.: 6107.12.0010, 9820.11.09

Ms. Cindy R. Taber
Sandler, Travis & Rosenberg, P.A.
551 Fifth Avenue
New York, New York 10176

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

Dear Ms. Taber:

In your letter dated July 26, 2005, written on behalf of your client, Kellwood Company, Intimate Apparel Group, you requested a tariff classification ruling.

You have submitted a sample of a men’s finely knit boxer brief, reference number 012674.10008. You state that the body of the garment is made of 97% nylon and 3% spandex knitted fabric, with a woven elastic waistband made up of 41% cotton, 36% polyester, 14% nylon, and 9% spandex. The garment features a 1-1/4 inch wide exposed elasticized waistband and hemmed leg openings. Separate self-fabric panels make up the curved fly front and gusset crotch area, both of which are made of a 2-ply fabric. A separate panel makes up the back of the garment, and two side panels each make up the legs of the garment. Overlock stitching is used to join the fly front, gusset crotch, back, and two leg panels together. The word “POLO” is embroidered at evenly spaced intervals along the waistband.

The body of the garment is produced as follows:

U.S. yarn, wholly formed in U.S.
Fabric wholly formed in U.S.
Fabric will be cut and assembled into a completed garment in Honduras

The elastic waistband is produced as follows:

U.S. yarn (including elastomeric yarn), wholly formed in U.S. The yarns are then sent to Honduras Elastic yarns are woven into fabric in Honduras where they are cut and sewn onto the garments

Subheading 9820.11.09, HTSUS, provides as follows:

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 subheading 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.

U.S. Note 2(b), Subchapter XX, Chapter 98, HTSUS, provides as follows:

Imports of apparel articles under subheading 9820.11.09 shall be limited, in the period beginning on October 2, 2000 and continuing through the close of September 30, 2001, to an aggregate quantity not to exceed 250,000,000 square meter equivalents. Such imports of apparel articles shall be limited during each of the one-year periods provided for herein, to the following aggregate quantity of square meter equivalents:

12-month Period Square Meter Equivalents

October 1, 2001 through September 30, 2002..290,000,000 October 1, 2002 through September 30, 2003..500,000,000 October 1, 2003 through September 30, 2004..850,000,000 October 1, 2004 through September 30, 2005 and subsequent 12-month periods.970,000,000

Based on the facts presented, the yarns are wholly formed in the United States as required in subheading 9820.11.09, HTSUS. The fabrics, including the woven elastic waistband, are formed in the United States and Honduras. The fabrics are cut and assembled in Honduras. This garment would be classified as a knit apparel article in 6107.12.0010, HTSUS, regardless of the woven waistband. In this regard, this article would be eligible for preferential treatment under subheading 9820.11.09, HTSUS, subject to the quantitative limitations set forth in U.S. Note 2(b), Subheading XX, Chapter 98, HTSUS.

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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