CLA-2 CO:R:C:T 087942 CRS
Ronald W. Gerdes, Esq.
Sandler, Travis & Rosenberg
1341 G Street, N.W.
Suite 820
Washington, D.C. 20005
RE: Boxer shorts; underwear; shorts; unisex garments; Note 8,
Chapter 62; HRL 087940.
Dear Mr. Gerdes:
This is in reply to your letter dated March 6, 1991, in
support of a ruling request submitted your client, Banana
Republic, concerning the classification of boxer style shorts
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample was submitted with your client's
original ruling request.
FACTS:
The sample merchandise consists of a pair of woven, 100
percent cotton shorts, style 31254. The size medium garment has
a 1 inch elasticized waistband, a 5 inch fly front with snap
closure, and is printed in a pattern described as "Kom Print."
The shorts are made in Hong Kong. The shorts have the following
dimensions: waist: 24 inches; side length: 15 inches; leg width:
13 inches; inseam: 4 inches; thigh: 13 inches; front rise: 13
inches; back rise: 15 inches; seat width: 22 inches.
ISSUE:
Whether the boxer shorts at issue are classifiable as men's
underpants or as women's shorts.
LAW AND ANALYSIS:
Heading 6207, HTSUSA, provides inter alia, for men's or
boys' underpants. The sample shorts have a smaller relaxed waist
and a larger stretched waist than is normal for a men's medium
boxer short undergarment. Correspondingly, the measurement of
the seat is larger than is normal for men's boxer underwear.
This suggests that the instant boxers are designed as a unisex
garment. Headquarters Ruling Letter (HRL) 087940 dated September
16, 1991.
Note 8, Chapter 62, HTSUSA, provides that woven apparel that
cannot be identified as either men's or women's garments is to be
classified in the headings covering women's garments. The
measurements of the boxer shorts in question suggest that the
garment is of unisex construction. Accordingly, the style 31254
boxer is not classifiable as men's underpants. Moreover, since
women do not wear boxer shorts as underwear, the instant boxer
shorts are not classifiable under the heading for women's
underwear. We are advised that garments similar to style 31254
are worn by both sexes as a form of outerwear. Consequently, the
style 31254 boxer is classifiable as women's shorts of heading
6204, HTSUSA.
HOLDING:
The article in question is classifiable in subheading
6204.62.4055, HTSUSA, under the provision for women's or girls'
suits, ensembles ... and shorts (other than swimwear), trousers,
bib and brace overalls, breeches and shorts, of cotton, other,
other, shorts, women's, and are dutiable at the rate of 17.7
percent ad valorem. The textile category is 348.
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