CLA-2 CO:R:C:T 956874 ch
Edna R. Lopingco
C.F.L. Sportswear Trading, Inc.
Empire State Building
350 5th Avenue
Suite 4010
New York, New York 10118
Re: Classification of men's cotton knit boxer shorts.
Dear Ms. Lopingco:
This is in response to your letter of June 17, 1994,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) for a pair of
men's cotton knit boxer shorts. A sample was provided to this
office for examination.
FACTS:
The submitted sample, style DSM-59800, is a pair of size
medium men's cotton jersey knit boxer shorts from Hong Kong or
Thailand. The shorts feature a fully elasticized enclosed
waistband and a fly front with a one button closure. It measures
approximately 16 1/2 inches from the top of the waistband to its
hemmed bottom; 13 1/4 inches across the relaxed waist; 13 3/4
inches across a single leg opening. A cartoon applique,
measuring approximately 3 1/2 by 2 1/2 inches, is affixed one
inch above the bottom of the left leg at the front of the
garment. The article does not possess belt loops, inner or outer
pockets or a lining.
ISSUE:
What is the proper tariff classification for the cotton knit
boxer shorts?
LAW AND ANALYSIS:
In light of contemporary fashions trends, it is our practice
to classify boxer shorts as either underwear, sleepwear or shorts
on a case-by-case basis. See HRL 953487, dated April 22, 1993;
HRL 953005, dated December 24, 1992; HRL 951981, dated September
8, 1992. We recognize the following features as 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.
Boxer shorts which display more than one of the above
features are presumptively not underwear. However, this
presumption is rebuttable where it can be shown that criteria
such as marketing or other physical attributes are determinative.
In this instance, the garment features a single leg opening
greater than the relaxed waist and an enclosed waistband. Hence,
it is presumptively not underwear.
We note that the applique, while not in and of itself
dispositive, would tend to make the shorts uncomfortable if worn
beneath another garment. Moreover, the fly has been
impracticably positioned and appears to be more decorative than
functional. Hence, the garment possesses other physical
attributes tending to support the conclusion that it is not
classifiable as men's briefs. Furthermore, we do not possess any
marketing information tending to rebut the presumption that the
garment is outerwear. Based on the foregoing, style DSM-59800 is
not classifiable as men's underwear.
In prior decisions, we have determined that men's boxer
style shorts which may be worn in and around the home or out of
doors are classified as shorts. See HRL 954404, dated August 11,
1993; HRL 954333, dated August 11, 1993. As the instant garment
may be worn in this fashion, it is classifiable as a pair of
men's cotton knit shorts.
HOLDING:
The subject merchandise is classifiable under subheading
6103.42.1050, HTSUSA, which provides for men's or boys'
trousers, bib and brace overalls, breeches and shorts (knitted or
crocheted); of cotton: trousers, breeches and shorts, shorts:
men's. The applicable rate of duty is 17.1 percent ad valorem.
The textile quota category is 347.
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 the subject of frequent negotiations 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 issuance
of the U.S. Customs Service, which is updated weekly and is
available at the 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 the local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division