CLA-2 CO:R:C:T 951537 CAB
TARIFF NOS.: 6207.21.0010; 6207.91.3010; 6203.42.4050
Mr. Bruce Schiller
MSAS Customs Logistics Inc.
8725 NW 18th Terrace
Suite 301
Miami, FL 33172
RE: Classification of men's boxer shorts, sleepshirt, and sleep
bottoms
Dear Mr. Schiller:
This letter is in response to your inquiry of March 6, 1991,
requesting a tariff classification of men's woven garments under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). The garments will be produced in the Dominican
Republic. Seven samples were submitted for examination.
FACTS:
All of the samples have a small to extra large size range.
Styles Nos. 4100 and 4100NC are 100 percent woven flannel cotton
sleepshorts. Both samples contain a fully elasticized waist,
side seam pockets, and a single button fly closure. Style 4100
has a 1 1/2 contrasting cuff. Style 4100NC has a hemmed bottom.
Styles Nos. 4000LP and 4104LP are 100 percent woven cotton
flannel sleep pants. Both samples contain a fully elasticized
waist, hemmed bottoms, and a single button fly closure. Style
4104LP has a rear pocket.
Style No. 5000T is a 100 percent woven cotton flannel
nightshirt. The pullover nightshirt has a V-neck collar, with
two buttons for closure, a left breast pocket, a hemmed bottom,
and long cuffed sleeves.
Style No. 406 is a pair of 100 percent woven cotton boxer
shorts. The shorts have a fully elasticized enclosed waistband,
and a fly front opening with a single button for closure. The
New York Customs Laboratory determined that the shorts have a
fabric weight of 4 ounces per square yard.
Style No. 500 is a pair of 100 percent woven cotton flannel
boxer shorts. The shorts have a fully elasticized enclosed
waistband, hemmed bottom, and a fly front opening with a single
button closure. The New York Customs Laboratory determined that
the shorts have a fabric weight of 4 ounces per square yard.
ISSUE:
What is the applicable classification of the merchandise in
question under the 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' singlets and other undershirts, underpants, briefs,
nightshirts, pajamas, bathrobes, dressing gowns and similar
articles. Style 5000T, is instantly recognizable as a nightshirt
for sleeping. Thus, it is classifiable as a nightshirt in
Heading 6207.
Customs has consistently ruled that pajamas are generally
two piece garments worn for sleeping. One piece garments used
for sleeping may be classifiable as pajamas, but such garments
cover the entire torso. Other one piece garments used for
sleeping are not classifiable as pajamas; instead, they fit into
a residual provision within Heading 6207 for similar articles.
Garments classifiable in this residual provision include sleep
shorts and sleep pants. See Headquarters Ruling Letter (HRL)
088635, dated May 24, 1991; HRL 089367, dated July 31, 1991; HRL
089052, dated July 12, 1991. In this instance, Styles 4100,
4100NC, 4100LP, and 41104LP are all one piece garments used for
sleeping and classifiable in this residual provision.
Style 500, a pair of cotton flannel boxer shorts, are
potentially classifiable as men's boxers shorts or as a garment
used for sleeping. The shorts are made of flannel fabric which
is not generally used to construct underpants because the fabric
would usually be too bulky under outerwear garments. Also, the
shorts contain an enclosed waistband which is indicative of
nonunderwear garments. Consequently, Style 500 is classifiable
in the residual provision of Heading 6207.
Heading 6203, HTSUSA, provides for, inter alia, men's or
boys' shorts. HRL 087940 of September, 16, 1991, enumerated
numerous factors that were determinative of whether a garment is
considered underwear or outerwear. In this instance, Style 406
has a fabric weight of less 4.2 ounces and an enclosed waistband,
which are two of the enumerated factors that are indicative of
outerwear. Usually the presence of more than one factor gives
rise to a presumption that the garment is outerwear or a unisex
garment. Also, Style 406 is constructed of a very stiff and
coarse fabric that is not commonly used for underwear. Thus,
Style 406 is classifiable as men's shorts in Heading 6203.
HOLDING:
Based on the foregoing, Style 5000T is classifiable under
subheading 6207.21.0010, HTSUSA, which provides for
men's...nightshirts, pajamas, bathrobes, dressing gowns and
similar articles; nightshirts and pajamas; of cotton; with two or
more colors in the warp and/or the filling. The rate of duty is
9.5 percent ad valorem and the textile category is 351. Styles
4100, 4100NC, 4000LP, 4104LP, and 500 are classifiable under
subheading 6207.91.3010, HTSUSA, which provides for men's...
nightshirts, pajamas, bathrobes, dressing gowns and similar
articles; other ; of cotton; other sleepwear. The rate of duty
is 6.5 percent ad valorem and the textile category is 351. Style
406 is classifiable under subheading 6203.42.4050, HTSUSA, which
provides for the provision for men's or boys' suits, ensembles...
and shorts; trousers, bib and brace overalls, breeches and
shorts; of cotton; other; other; shorts; men's. The rate of duty
is 17.7 percent ad valorem and the textile 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 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
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