CLA-2 CO:R:C:T 089907 CC
Ms. Karen S. Reich
Merchandise Manager
Jockey International, Inc.
Kenosha, WI 53140
RE: Classification of flannel boxer shorts; have characteristics
of men's underwear; classifiable in Heading 6207
Dear Ms. Reich:
This letter is in response to your inquiry of May 27, 1991,
requesting the tariff classification of flannel boxer shorts from
Hong Kong or China. A sample was submitted for examination.
FACTS:
The submitted sample, designated by you as style 5839, is a
pair of boxer shorts made of 100 percent woven cotton flannel
fabric. This merchandise has a fly front and a fully elasticized
waist. The submitted sample has a solid blue color and is sized
34 (large). You state that this merchandise will be marketed as
men's underwear in sizes small, medium, large, and extra-large.
We are advised that a production run of this merchandise consists
of 16 percent small, 38 percent medium, 32 percent large, and 14
percent extra large. You have submitted specifications for the
submitted merchandise, which are excerpted below, in inches.
S M L XL
Waist relaxed 24 28 32 36
Waist extended 40 44 48 52
Leg opening relaxed 23 25 27 29
Bottom - - 25 -
Side length - - 16 -
ISSUE:
Whether the submitted boxer shorts are classifiable as
underpants or as shorts?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
In Headquarters Ruling Letter (HRL) 087940, dated September
16, 1991, we classified boxer shorts and ruled that boxers shorts
with unisex styling or non-underwear features indicated that they
were a form of outerwear and were not classifiable as men's
underwear. We stated that the following features are 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 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 (not including the
waistband), or button or zipper fly closures;
7. The side length of a size medium should not exceed 17
inches.
None of these features is present in the submitted
merchandise, except possibly feature number 1. For example, the
measurement of the relaxed waist is greater than that of a single
leg opening, and other measurements of the submitted sample do
not suggest that this merchandise is outerwear. The sizes and
production run of these sizes are typical of men's underwear.
According to your submissions, the merchandise at issue will be
marketed as men's underwear. Finally, this merchandise will be
marketed by Jockey, a name long associated with men's underwear.
Therefore, based on the foregoing factors, the merchandise at
issue is classifiable in Heading 6207, HTSUSA, which provides for
men's underpants.
HOLDING:
The submitted merchandise is classified 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 rate of duty is 6.5 percent ad valorem,
and the textile category is 352.
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. Since
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