CLA-2-61:RR:NC:TA:354 K83332
Mr. J.L. Santana
Aloyd Forwarding Co., Inc.
45 Rason Road
Inwood, NY 11096
RE: The tariff classification of men’s apparel from Macau.
Dear Mr. Santana:
In your letter dated February 13, 2004, you requested a classification ruling.
The provided sample will be returned as per your request.
Style 1746 is a men’s boxer styled underpant constructed of a 79% polyester 21% spandex knitted fabric. The garment features a fabric covered elasticized waistband measuring approximately 1-1/2 inches, an inner pocket used to hold a protective cup, and a hemmed bottom.
The applicable subheading for the garment will be 6107.12.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' underpants ... knitted or crocheted: of man-made fibers, men's. The rate of duty will be 14.9 percent ad valorem.
Style 1746 falls within textile category designation 652. Based upon international textile trade agreements products of Macau are subject to the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Brian Burtnik at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division