CLA-2 CO:R:C:T 950023 CRS
Ms. Laurie Everill
J.C. Penney Purchasing Corporation
P.O. Box 227474
Dallas, TX 75222-7474
RE: Boxer shorts; pajamas; sleepwear.
Dear Ms. Everill:
This is in reply to your letter dated October 11, 1991, in
which you provided additional information to supplement a request
from Florence A. Jurich, of A.J. Jurich Associates, Ltd., for a
tariff classification ruling under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). A sample of
the merchandise at issue was submitted for examination and is
described below.
FACTS:
The merchandise in question is a pair of men's woven cotton
boxer shorts, style 4103. The garment has a rolled elasticized
waistband, two side seam pockets and a fly front opening with a
one button closure. A horse logo is embroidered on the lower
left leg. You state that the garment in question will be sold
through the sleepwear departments of J.C. Penney stores and will
be advertised in conjunction with a matching robe which, however,
will be imported separately. The boxer shorts will be
manufactured in China and will be imported through the ports of
Los Angeles/Long Beach and Charlotte, North Carolina.
ISSUE:
The issue presented is whether the garment in question is
properly classifiable as an article similar to men's pajamas.
LAW AND ANALYSIS:
Heading 6207, HTSUSA, provides for inter alia, men's or
boys' pajamas and similar articles; subheading 6207.91.3010,
HTSUSA, provides for men's cotton sleepwear. You have indicated
that the garment in question will be sold through the sleepwear
department of J.C. Penney and will be advertised in conjunction
with a matching robe. Accordingly, Customs is of the opinion
that the instant shorts are classifiable as sleepwear of heading
6207. E.g., Headquarters Ruling Letter (HRL) 088489 dated April
18, 1991; HRL 088635 dated May 24, 1991; and HRL 084090 dated
June 12, 1990.
HOLDING:
The garment in question is classifiable in subheading
6207.91.3010, HTSUSA, under the provision for men's or boys'
singlets...pajamas...and similar articles; other; of cotton;
other; sleepwear. They are dutiable at the rate of 6.5 percent
ad valorem and are subject to textile category 351.
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.
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 your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division