CLA-2; CO:R:C:T 953173 ch
Brahim A. Jarmache
3341 Clement Street
San Francisco, CA 94121
RE: Classification of men's woven cotton boxer shorts;
6207.11.0000; underpants; not shorts or sleepwear
Dear Mr. Jarmache:
This is in response to your letter requesting tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), for a pair of men's woven cotton boxer
shorts. A sample was provided to our office for examination.
FACTS:
The subject merchandise, a pair of men's woven cotton boxer
shorts, possess a fully elasticized enclosed waistband and an
unsecured fly front opening. New York Customs Laboratory has
determined that the weight of the garment is 3.22 ounces per
square yard. The shorts measure approximately 11 1/2 inches
across the relaxed waist; 13 1/2 inches from the top of the
waistband to the hem bottom; 12 1/2 inches across a single leg
opening. This item does not feature belt loops, inner or outer
pockets, or a lining.
ISSUE:
What is the proper classification for the subject
merchandise under the HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes. Where goods cannot be classified on the basis of GRI 1,
the remaining GRI will be applied in order.
In light of contemporary fashions trends, it is our practice
to classify boxer shorts as either underwear, sleepwear or shorts
on a case-by-case basis. See HRL 953005, dated December 24,
1992; HRL 951981, dated September 8, 1992. We recognize the
following features as indicative of non-underwear garments:
1. Fabric weight greater than 4.2 ounces per
square yard;
2. An enclosed or turned over waistband;
3. Lack of a fly or presence of a lining;
4. A single leg opening greater than the relaxed
waist;
5. The presence of belt loops, inner or outer
pockets or pouches;
6. Multiple snaps at the fly opening;
7. The side length of a size medium should not
exceed 17 inches.
In HRL 951981, we stated:
Past Customs rulings addressing similar items have
determined that garments which display more than one of
the above features give rise to the presumption that
the garment is not underwear. This presumption is
rebuttable where it can be shown that additional
criteria such as marketing, or other physical attribute
are determinative. (Emphasis added).
The subject article features a turned over waistband and leg
openings of a size greater than the relaxed waist. Hence, there
arises a presumption that the item is not underwear.
However, in this case we are of the opinion that physical
attributes of the garment rebut this presumption. We note that
it would not be practical to wear this item as an outer garment,
as the construction of the unsecured fly would expose
undergarments worn beneath it to the public. Similarly, the
lightweight material from which the boxer shorts are made could
expose undergarments to scrutiny.
In HRL 951750, dated July 7, 1992, we took the position that
garments possessing the characteristics of men's underpants will
be classified as such, in the absence of convincing evidence to
the contrary. Hence, boxer shorts capable of being classified
alternatively as underpants, sleepwear or shorts will be
classified as underpants under normal circumstances. The instant
article possesses features typical of undergarments: an
unsecured fly opening, lightweight material and the absence of
pockets, belt loops or a lining. As stated above, the physical
attributes of the merchandise render it unlikely that it will be
worn as an outer garment. Accordingly, the subject merchandise
is properly classified as underwear, not knitted or crocheted,
pursuant to heading 6207, HTSUSA.
HOLDING:
The subject merchandise is classifiable under subheading
6207.11.0000, HTSUSA, which provides for men's or boys' singlets
and other undershirts, underpants, briefs, nightshirts, pajamas,
bathrobes, dressing gowns and similar articles, underpants and
briefs, of cotton. The applicable rate of duty is 6.5 percent ad
valorem. The textile quota category is 352.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are the subject of frequent negotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at the local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact the local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
Sincerely,
John Durant, Director