CLA-2 CO:R:C:T 951912 CRS
Mr. D. Michael Thomas
Import Manager
International Forwarders, Inc.
P.O. Box 32428
Charleston, SC 29417-2428
RE: Men's cotton flannel boxer shorts; underwear; sleepwear.
Dear Mr. Thomas:
This is in reply to your letters dated March 26, 1992, and
April 27, 1992, to our New York office, on behalf of Host
Apparel, Inc., concerning the classification of certain men's
garments under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). Samples of the merchandise at issue
were provided and are described below.
FACTS:
The merchandise at issue consists of two pair of men's boxer
shorts made from woven cotton flannel. Both samples have a fully
elasticized waistband with the elastic exposed on the interior
surface. In addition, both samples have a fly front opening that
does not break the waistband and measure 16 inches from the top
of the waistband to the hemmed bottom. One sample has a button
closure at the fly; the other has no closure. The garments have
not yet been assigned style numbers.
ISSUE:
The issue presented is whether the garments in question are
classifiable as underwear or as sleepwear.
LAW AND ANALYSIS:
Heading 6207, HTSUSA, provides for men's or boys' singlets
and other undershirts, underpants, briefs, nightshirts, pajamas,
bathrobes, dressing gowns and similar articles. Heading 6203,
HTSUSA, provides, inter alia, for men's shorts. However, we do
not consider the instant garments to be similar to shorts since
they do not have features indicative of outerwear garments. HRL
087940 dated September 16, 1991.
While you state in your letter of April 27, 1992, that Host
Apparel considers the boxer shorts at issue to be classifiable as
men's underwear, no evidence has been offered in support of this
position. Furthermore, it is our understanding that Host Apparel
specializes in the sleepwear trade and that the instant garments
will be distributed as sleepwear. Accordingly, we consider the
boxer shorts in question to be classifiable as sleepwear garments
of heading 6207.
HOLDING:
The garments in question are classifiable in subheading
6207.91.3010, HTSUSA, as men's or boys'...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