CL2 CO:R:C:T 951335 jlj
Ms. Cecilia Castellano
Executive Vice President
Withrow, Zerwekh & Co.
P. O. Box 368
Wilmington, California 90748
RE: Classification of men's woven shorts: Heading 6203
Dear Ms. Castellanos:
In your letter of February 19, 1992, you requested a tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) for men's woven cotton shorts
manufactured in China, to be imported by your client Hub
Distributing Co. You submitted a sample of the merchandise with
your letter.
FACTS:
The sample submitted, Style No. MA3801, is a pair of men's
woven cotton shorts. It has a fully elasticized tunnel (with
enclosed elastic) waistband and a fly front opening with a button
closure. The fly front does not break the waistband. It
measures 16 inches from the top of the waistband to the hem
bottom. As the New York Customs Laboratory determined, the
garment has a fabric weight of 4.56 ounces per square yard.
You state that the garment is men's underwear, to be
packaged and sold as "boxer shorts." Your client says that the
principal use of the garment is as underwear. No evidence of the
manner in which the garment will be marketed was supplied.
ISSUE:
What is the proper HTSUSA classification of the shorts?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRIs), taken
in order. GRI 1 provides that classification shall be according
to the terms of the headings and any relative section or chapter
notes.
In Customs Headquarters Ruling Letter (HRL) 950266 of
October 28, 1991, we discuss the fact that recent fashion trends
indicate that boxer shorts may be worn as either underwear or
outerwear. We state that several features are indicative of
nonunderwear garments. One of the features is a fabric weight
greater than 4.2 ounces per square yard. Another of the features
is an enclosed or turned over waistband.
In view of the instant garment's fabric weight of 4.56
ounces per square yard, the button closure on the fly, and its
enclosed waistband, we would not consider the instant garment to
be underwear for tariff purposes. We find that the instant
shorts are classified under the provision for men's woven cotton
shorts in subheading 6203.42.4050, HTSUSA.
HOLDING:
The instant shorts are classified in subheading
6203.42.4050, HTSUSA, dutiable at the rate of 17.7 percent ad
valorem. Textile category 347 pertains to merchandise classified
in this subheading.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
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. Inasmuch
as part categories are the result of international bilateral
agreements which are subject to frequent renegotiations 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 internal
issuance of the U. S. Customs Service, which is available for
inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division