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NY N013852




August 1, 2007

CLA-2-62:RR:NC:TAB:354

CATEGORY: CLASSIFICATION

TARIFF NO.: 6207.11.0000

Mr. Joseph Hoffacker
Barthco International Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of men’s boxer shorts and a self-fabric pouch from China.

Dear Mr. Hoffacker:

In your letter dated July 3, 2007, written on behalf of your client, Sugartown Worldwide Inc., you requested a classification ruling.

Style #66817 consists of a pair of what you state are men’s 100% cotton woven underwear boxer shorts and a coordinating self-fabric pouch. The size medium light weight boxers feature a covered elasticized waistband with a one-button closure at the fly, a side length measuring approximately fifteen inches, hemmed leg openings, and a “Lilly Pulitzer” label sewn to the inside waistband. The boxers will be offered in different printed fabric designs and each one will be sold in a self-fabric pouch that will feature the same printed design that is featured on the pair of boxer shorts packed within it. The pouch is envelope shaped with a single button closure, and measures 7 inches by 6 inches, and also has the “Lilly Pulitzer” label sewn on the front.

The pair of boxer shorts and pouch are considered a composite good under the General Rules of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS). The shorts provide the essential character to the composite, and as such, both items will be classified under the same Harmonized Tariff Number, and both will be considered as a unit under the same quota category number.

The applicable subheading for the composite boxer shorts and pouch will be 6207.11.0000, HTSUS, 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% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The composite boxers and pouch fall within textile category 352. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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.

Sincerely,

Robert B. Swierupski
Director,

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