CLA-2; CO:R:C:T 953487 ch
James C. Alberdi
A.J. Arango, Inc.
P.O. Box 3007
Tampa, Florida 33601
RE: Classification of silk boxer shorts; sleepwear;
pajamas; shorts; underwear.
Dear Mr. Alberdi:
This is in response to your letter of December 16, 1992,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) for a pair of
men's silk boxer shorts. A sample was provided to our office and
will be returned under separate cover.
FACTS:
The sample submitted, style 506, is a pair of men's woven
silk boxer shorts. It features an elasticized enclosed waistband
and a fly front opening with a two button closure. The fly front
does not break the waistband. The garment possesses a 2 inch
slit at the bottom of the side seams. It measures approximately
17 inches from the top of the waistband to the hemmed bottom; 14
inches across the relaxed waist; 13 inches across a single leg
opening. The fabric is lightweight and translucent. This
article does not possess 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.
In this case, the garment possesses multiple snaps at the fly
opening and an enclosed waistband. These features give rise to a
presumption that the boxer shorts are not underwear. We are not
in possession of any additional criteria to rebut this
presumption. Hence, this article is not classifiable as
underwear.
In addition, it is unlikely that this item will be worn as
shorts. The fabric is so sheer that it will inevitably reveal
the contours of the person wearing it. Therefore, we conclude
that this article will not be worn out of doors or around the
home as an outerwear garment.
The Guidelines for the Reporting of Imported Products in
Various Textile and Apparel Categories, CIE 13/88, state, at page
24:
The term "nightwear" is interpreted as meaning
"sleepwear" so that certain garments worn in bed in the
daytime, as by infants over 86 centimeters in height
and the bed-ridden, are included. (Emphasis added).
The instant boxer shorts are constructed of a lightweight fabric
that may be comfortably worn in bed. Moreover, in the past we
have recognized that boxer style shorts may be worn as sleepwear.
See HRL 950023, dated October 31, 1991; HRL 088489, dated April
18, 1991. It follows that this item may be classified as
nightwear or sleepwear.
Based on the forgoing, we find that the subject merchandise
cannot be classified as men's underwear or shorts. As there is
no statistical breakout for sleepwear for silk garments of this
type, it will be classified as an article similar to pajamas.
HOLDING:
The subject merchandise is classifiable under subheading
6207.99.6030, HTSUSA, which provides for men's or boys' singlets
and other undershirts, underpants, briefs, nightshirts, pajamas,
bathrobes, dressing gowns and similar articles: other: of other
textile materials: other, other: containing 70 percent or more
by weight of silk or silk waste. The applicable rate of duty is
7.5 percent ad valorem.
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