CLA-2 CO:R:C:T 951174 CAB
Sandra Brown
Fritz Companies, Inc.
P.O. Box 18923
7209 Cessna Drive
Greensboro, NC 27419
RE: Classification of men's woven boxer shorts
Dear Ms. Brown:
This ruling is in response to your inquiry of December 3,
1991, on behalf of Stoked USA, requesting a tariff classification
of men's cotton shorts under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA). The garment will be
imported from Costa Rica. A sample was submitted for
examination.
FACTS:
The sample at issue is a pair of men's woven cotton shorts.
It has a fully elasticized enclosed waistband and a fly front
which does not break the waistband; the fly front has no means of
closure. The sample garment is labeled a size medium. The size
range that will be offered for sale is small, medium, large, and
extra large. The product will be sold in retail stores,
specialty stores, and department stores. The shorts contain a 16
inch side seam length which runs from the top of the waistband to
the hem bottom. As determined by the New York Customs
Laboratory, the garment has a fabric weight of 4.39 ounces per
square yard.
ISSUE:
Whether the article at issue is classifiable as underwear or
outerwear?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). 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. Two headings are potentially applicable to the garment at
issue: Heading 6207, which provides for, inter alia, men's or
boys' underpants; and Heading 6103, which provides for, inter
alia, men's and boys' shorts.
Recent fashion trends indicate that boxer shorts may be worn
as either underwear or outerwear, by both men and women. It is
Customs' view, however, that even though boxer shorts can be worn
as outerwear, this fact is not determinative of their
classification. Customs will not rely on principal use to
determine classification of these garments, but rather
classification shall be governed by GRI 1 as set forth above.
Those garments that have the characteristics of men's underpants
will be classified as such. Customs' policy regarding the
classification of boxer shorts requires a case by case analysis
and employs criteria that make realistic distinctions between
outerwear and underwear possible. See Headquarters Ruling Letter
(HRL) 087940 of September 16, 1991.
Several characteristics determine whether a garment is
underwear or outerwear. 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 a 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;
7. The side length of a size medium should not exceed 17
inches long.
The submitted sample consists of fabric weighing more than
4.2 ounces per square yard. The garment has a fly, but no lining
nor belt loops. The leg openings are smaller than the relaxed
waist and the side seam length of the size medium sample measures
16 inches. The instant garment contains an enclosed waistband.
Thus, the article in question meets two of the factors that
indicate classification as outerwear instead of underwear.
Usually the presence of more than one of the features listed
above gives rise to a rebuttable presumption that the garment is
outerwear or a unisex garment rather than men's underwear.
In this instance, however, the presumption is refuted due to
other characteristics that indicate that the merchandise in
question is a pair of men's underpants. Such criteria include
the manner in which the product is marketed, sized, and the
general appearance of the product. In this case, the importer
has submitted a written statement asserting that the product will
be marketed as underwear in the men's section of department,
retail, and specialty stores. Also, the fact that the shorts
contain an open fly with no means of closure is a strong
indication that it was designed to be men's underwear, and not an
outerwear garment.
Although the sample article has an open fly front, it has
come to Customs' attention recently that they are sometimes worn
by women. However, the sizes of the garment which consist of
small, medium, large, and extra large are typical of men's
underwear. Accordingly, the instant garment is classifiable as
men's underwear in Heading 6207.
HOLDING
The submitted merchandise is classified under subheading
6207.11.0000, HTSUSA, which provides for men's or boys' singlets
and other undershirts, 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 the 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