HQ 087379
October 26 1990
CLA-2:CO:R:C:G 087379 DRR 842587
Mr. Michael Strubing
The GAP, Inc.
900 Cherry Avenue
P.O. Box 60
San Bruno, California 94066
Re: Classification of boxer shorts; modification of NYRL
842587, dated July 6, 1989
Dear Mr. Strubing:
This is in further response to your letter dated March 22,
1989, requesting the classification of four styles of boxer
shorts, under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).
FACTS:
The merchandise is represented by four samples of cotton
boxer shorts, styles 25051 and 25052, which come in men's sizes
and style 13116, which comes in children's sizes. New York
Ruling Letter (NYRL) 842587, dated July 6, 1989, classified the
men's boxer shorts as undergarments under subheading
6207.91.3000, HTSUSA, and the children's boxer shorts under
subheading 6208.91.3020, HTSUSA. We have had occasion to
review that ruling and have found it necessary to modify the
decision.
ISSUE:
What is the proper classification of the merchandise at
issue?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI). GRI
1 provides that the classification of articles is to be
determined according to the terms of the headings and any
relevant section or chapter notes.
- 2 -
It is Customs opinion that boxer-style undergarments are
not commonly sold for children, nor commercially viable.
Therefore, style 13116 is properly classifiable as children's
shorts under Heading 6204. Note 8, Chapter 62, provides that
articles which cannot be identified as men's or boys' garments
or as women's or girls' garments are to be clasified as women's
or girls' garments. Subheading 6204.62.4065, HTSUSA, provides
for trousers, bib and brace overalls, breeches and shorts, of
cotton, shorts, girls', other.
HOLDING:
The children's boxer shorts in question are classified
under subheading 6204.62.4065, HTSUSA, as girls' shorts with
duty at the rate of 17.7 percent ad valorem and subject to
textile category 348.
Due to the changeable nature of the statistical annotation
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.
This notice to you should be considered a modification of
NYRL 842587 under 19 CFR 177.9(d)(1) (1989), copy enclosed. It
is not to be applied retroactively to NYRL 842587 (19 CFR
177.9(d)(2) (1989)) and will not, therefore, affect the
transaction for the importation of your merchandise under that
ruling. However, for the purposes of future transactions in
merchandise of this type, NYRL 842587 will not be valid
precedent. We recognize that pending transactions may be
adversely affected by this modification, in that current
contracts for importation arriving at a port subsequent to the
release of HRL 087379 will be classified under the new ruling.
If such a situation arises, you may, at your discretion, notify
this office and apply for relief from the binding effects of
the new ruling as may be dictated by the circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure