CLA-2 CO:R:C:T 951188 CAB
Julie White
Nordstom, Inc.
A/P, Import Office
1321 2nd Avenue
Seattle, WA 98101
RE: Classification of men's woven garments
Dear Ms. White:
This letter is in response to your inquiry of February 5,
1992, requesting a tariff classification of men's woven garments
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). The garments will be imported from Hong
Kong. The importer submitted samples for examination.
FACTS:
Seven samples of men's woven boxer style shorts were
submitted. The samples are referred to by style numbers. Styles
200A, 200C and 200D are referred to by the importer as full boxer
shorts. These three samples are woven, have fully elasticized
turned over waistbands, two button closures, and fly fronts
without a means of closure. All three samples have a side slit
at the leg. Style 200A is composed of 55 percent cotton and 45
percent polyester. Styles 200C and 200D are composed of 100
percent cotton. Style 200A, size 34, Style 200C, size 30, and
Style 200D, size 42, have an outseam length, including the
waistband, of 14-1/2 inches, 14 inches, and 15 inches
respectively.
Styles 100A, 100B, 100C, and 100D are referred to by the
importer as trim boxer shorts. These four samples are woven,
have fully elasticized turned over waistbands, and fly fronts
without closures. Each sample has a side slit at the leg. Style
100A is comprised of 53 percent cotton and 47 percent polyester.
Style 100B is comprised of 55 percent cotton and 45 percent
polyester. Styles 100C and 100D are both comprised of 100
percent cotton. Style 100A, size 34, Style 100B, size 32, Style
100C, size 34, and Style 100D, size 38, have an outseam length,
including the waistband, of 12-7/8 inches, 12-1/2 inches, 12-7/8
inches, and 13-3/4 inches respectively.
The importer has submitted catalogue pages depicting the
full cut garments in the Nordstrom sleepwear collection, and the
trim boxer shorts in the men's furnishings department.
ISSUE:
Whether the articles in question are classifiable as
underwear in subheading 6207.11.0000, HTSUSA, or as other
sleepwear in subheading 6207.91.3010, HTSUSA?
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.
Heading 6207, HTSUSA, provides for, inter alia, men's or
boys' nightshirts, pajamas, bathrobes, dressing gowns and similar
articles. Within Heading 6207 is a residual provision for
similar articles. One type of garment classifiable in this
residual provision are sleep bottoms. In Headquarters Ruling
Letter (HRL) 088489 dated April 18, 1991, Customs noted that
sleep bottoms are boxer-style shorts that resemble men's boxer
shorts. In ascertaining whether a garment is classifiable as
boxer shorts or sleep bottoms, there are certain factors that are
utilized to make the determination. These factors include the
construction of the garment, the weight of the material, and the
marketing of the garment.
In this instance, Styles 200A, 200C, and 200D all contain
double button closures which are uncommon in underpants. Styles
100A, 100B, 100C, and 100D all contain an enclosed waistband.
Due to the double button closures and the enclosed waistbands,
the garments would be uncomfortable and cumbersome if worn under
outerwear. Also the weight of the fabric in Style 200D is much
heavier than the fabric generally used for men's underpants.
Finally, the importer submitted catalog pages that depicted these
garments in both the men's furnishings department and in the
men's sleepwear collection. Consequently, the samples are
classifiable as sleep bottoms.
HOLDING:
As a result of the foregoing, the sample garments are
classifiable under subheading 6207.91.3010, HTSUSA, which
provides for men's other woven cotton sleepwear. The rate of
duty is 6.5 percent ad valorem and the textile category is 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 Quota (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs Service.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraining (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