CLA-2-61:S:N5:354 882890

Ms. Sandra Swanson
Thornley & Pitt, Inc.
48 Gold Street
San Francisco, CA 94133

RE: The tariff classification of silk knit boxer shorts from China.

Dear Ms. Swanson:

In your letter dated February 10, 1993, on behalf of Joe Boxer Corporation, you requested a classification ruling.

The submitted sample, style 4300076 is a man's lightweight, finely knit, 100% silk underwear boxer short. This garment features a buttoned fly front, a hemmed bottom and a 1 1/2" wide exposed elasticized waistband with the words "Joe Boxer" printed at 3/4" intervals.

The applicable subheading for style 4300076 will be 6107.19.0010, 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, knitted or crocheted: underpants and briefs: of other textile materials, containing 70 percent or more by weight of silk or silk waste. The duty rate will be 6 percent ad valorem. 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