CLA-2-62:S:N:N5:354 895889

Mr. Paul Meyer
NIK and Associates
P.O. Box 90279
Los Angeles, CA 90009-0279

RE: The tariff classification of silk boxers from China.

Dear Mr. Meyer:

In your letter dated March 16, 1994, on behalf of Montage, International, you requested a tariff classification ruling. The submitted sample, style 5611, is a pair of men's silk woven underwear boxer shorts. The garment features a single button, covered fly front, an enclosed elasticized waistband and hemmed leg openings.

The applicable subheading for style 5611, 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, . . . of other textile materials: other, other: containing 70 percent or more by weight of silk or silk waste. The rate of duty will be 7.5 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