CLA-2-62:S:N:N5:354 881356
Ms. Gerri Ryan
McCleary Trading Corporation
260 W. 35th Street
New York, NY 10001
RE: The tariff classification of a men's boxer style underwear
short and pouch from India.
Dear Ms. Ryan:
In your letter dated December 7, 1992, you requested a
classification ruling.
Your submitted sample, B.D. Boxer, is a men's 100% cotton
woven boxer short. The medium sized garment features an
elasticized waist, unsecured fly front and measures 16 inches along
the side seam. The lightweight cotton woven drawstring pouch is
nine inches high and has a six inch opening. It is assumed that
the underwear boxer will be imported with the pouch.
Since the pouch is not specially shaped or fitted to contain
the boxer and is clearly suitable for reuse it does not meet the
requirements for classification by the application of General Rules
of Interpretation (GRI) 5(a) or 5(b). The boxer and pouch do
however constitute a composite good under GRI 3(b). As such they
are classified by the component which gives them their essential
character. In this case the woven boxer imparts the essential
character of this composite good.
The applicable subheading for the boxer and pouch, will be
6207.11.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Men's or boys' . . . underpants and
briefs: Of cotton. The duty rate will be 6.5 percent ad valorem.
The item falls within textile category designation 352. Based
upon international textile trade agreements, products of India are
subject to visa requirements.
The designated textile and apparel category may be subdivided
into parts. If so, visa and quota requirements applicable to the
subject merchandise may be affected. Since part categories are the
result of international bilateral agreements which are subject to
frequent renegotiations and changes, to obtain the most current
information available, we suggest that you check, close to the time
of shipment, the Status Report On Current Import Quotas (Restraint
Levels), an internal issuance of the U.S. Customs Service, which is
available for inspection at your local Customs office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport