CLA-2 CO:R:C:T 950537 SK
Paula Duffel
Import Manager
S.A.F. Customs Brokers
144-30 157th Street, 2nd floor
Jamaica, N.Y. 11434
RE: Revocation of HRL 950265 (9/26/91); classification of men's
knit cotton boxer shorts; 6107, HTSUSA; not outerwear; not
unisex; underwear features
Dear Ms. Duffel:
On May 29, 1991, you requested a classification ruling on
behalf of your client, Gibor Sabrina USA, concerning knit boxer
shorts. Headquarters Ruling Letter (HRL) 950265 was issued on
September 26, 1991, in response to your request. Upon further
review, that classification is determined to be in error.
FACTS:
The article at issue is a boxer short constructed from 100%
cotton knit jersey fabric. The subject merchandise is fully
described in HRL 950265.
ISSUE:
What is the proper classification of the article at issue
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes, taken in
order.
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For the reasons set forth in HRL 950265, dated September
26, 1991, it is Customs' opinion that the article at issue is
properly classifiable as men's underwear.
Customs previously classified the subject merchandise under
heading 6207, HTSUSA, which provides for, inter alia, men's
woven underpants. See HRL 950265. The subject merchandise,
however, is constructed from a knit cotton. Classification,
therefore, is proper under heading 6107, HTSUSA, which provides
for, in part, men's knit underwear.
HOLDING:
The subject merchandise is properly classifiable under
subheading 6107.11.0010, HTSUSA, which provides for men's
knitted underpants. Products of Israel, within this provision of
the HTSUSA, are eligible for duty free treatment for purposes of
the United States-Israel Free Trade Area Implementation Act of
1985. The textile category is 352.
In order to ensure uniformity in Customs' classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), HRL 950265
is revoked to reflect the above classification effective with the
date of this letter. If, after your review, you disagree with
the legal basis for our decision, we invite you to submit any
arguments you may have with respect to this matter. Any
submission you wish to make should be received within 30 days of
the date of this letter.
This revocation is not retroactive. However, HRL 950265
will not be valid for importations of the subject merchandise
arriving in the United States after the date of this notice. We
recognize that pending transactions may be adversely affected
(i.e., merchandise previously ordered and arriving in the United
States subsequent to this revocation will be classified
accordingly.) If it can be shown that you relied on HRL 950265
to your detriment, you may apply to this office for relief.
However, you should be aware that in some instances involving
import restraints, such relief may require separate approvals
from other government agencies.
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
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agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest 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