CLA-2-62:S:N:N5:354 893593

Ms. Cynthia L. Davis
John V. Carr & Son, Inc.
Summit Corporate Center, Suite 325
2430 Mall Drive
North Charleston, SC 29418

RE: The tariff classification of a man's silk underwear boxer from China.

Dear Ms. Davis:

In your letter dated December 28, 1993, on behalf of International American Products, you requested a tariff classification ruling. Your submitted sample identified as Dessin, is a pair of 100% silk woven boxer shorts. The garment features a single button fly-front, an enclosed elasticized continuous waistband with two non-functional buttons and hemmed leg openings.

The applicable subheading for the underwear boxer will be 6207.19.0020, 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: underpants and briefs: other: containing 70 percent or more by weight of silk or silk waste. The rate of duty will be 11.2 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