CLA-2 CO:R:C:T 950890 CRS
Mr. Stanley P. Raggio
Vice President Logistics
The Gap, Inc.
2 Harrison Street
San Francisco, CA 94105
RE: Men' boxer shorts; underwear; HRL 087940.
Dear Mr. Raggio:
This is in reply to your letter dated December 18, 1991, on
the classification of certain boxer shorts under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). This
matter was also discussed at a meeting at Customs Headquarters on
December 17, 1991, with the Director, Office of Regulations and
Rulings, and members of my staff.
FACTS:
The merchandise in question is a boxer short garment, style
AB907AA. The garment has a unitary waistband, an open fly front,
and is made from 100 percent cotton. Most of the imported boxers
will be of a light weight cotton; however, some will be made from
a heavier cotton flannel fabric and will be offered for sale
during the winter months. Style AB907AA will be made in size
ranges small (15%), medium (40%), large (35%), and extra large
(10%); it will not be available in size extra small. The boxers
are made in Hong Kong and will be individually packaged in
cardboard wrappers which will be labeled "Classic Underwear."
The garment in question will be displayed and sold in the
men's department of Gap stores, which is generally located on one
side of a centrally positioned cash register. In addition to
men's woven boxer short underwear, you have provided samples of
men's knit boxer short underwear, men's briefs, as well as
women's panties and camisoles that are sold, or soon will be
sold, in Gap stores.
You have also submitted a copy of a newspaper advertisement
concerning the merchandise in question which you contend supports
your company's claim that Gap boxers are classifiable as men's
underwear. The advertisement portrays the boxers in conjunction
with a pair of jeans, the inference being that the boxers are
suitable for wear underneath the jeans, i.e., as underwear.
ISSUE:
The issue presented is whether the garment in question is
classifiable as men's underpants.
LAW AND ANALYSIS:
Heading 6207, HTSUSA, provides, inter alia, for men's and
boys' underpants and briefs. The boxers at issue are designed
and sold as underwear. They do not have any unisex features that
would prevent classification as men's underpants. Headquarters
Ruling Letter (HRL) 087940 of September 16, 1991. Accordingly,
it is Customs' view that style AB907AA is classifiable as men's
underpants.
HOLDING:
The instant boxer short style AB907AA, is classifiable in
subheading 6207.11.0000, HTSUSA, under the provision for men's or
boys'...underpants...and similar articles; underpants and briefs;
of cotton. It is dutiable at the rate of 6.5 percent ad valorem
and is subject to textile category 352.
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