CLA-2-62:S:N:N3-I:355 873957

Mr. Robert T. Stack
Siegel, Mandell & Davidson, P.C.
One Astor Place
1515 Broadway
New York, NY 10036

RE: The tariff classification of a pair of man's boxer-style sleepshorts from Hong Kong.

Dear Mr. Stack:

In your letter dated April 29, 1992, you requested a tariff classification ruling on behalf of Frederick Worldwide Company.

The submitted sample, Style No. 90P18R, is a pair of man's boxer-style shorts constructed from 100 percent silk, lightweight, woven fabric. The sample features a rolled over waistband which is fully elasticized and has no break; a fly with one button closure; and hemmed leg openings.

As requested, your sample will be returned.

The applicable subheading for this garment will be 6207.99.6030, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men's or boys' singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: other: of other textile materials: other: other: containing 70 percent or more by weight of silk or silk waste. The duty rate will be 7.5 percent ad valorem.

This garment is not subject to visa requirements or quota restraints.

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 already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York
Seaport