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HQ 087922


October 2, 1991

CLA-2 CO:R:C:T 087922 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.62.4055

Ronald W. Gerdes, Esq.
Sandler, Travis & Rosenberg
1341 G Street, N.W.
Suite 820
Washington, D.C. 2005

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 by 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 the original ruling request.

FACTS:

The sample merchandise consists of a pair of woven, 100 percent cotton shorts, style 31253. 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 "Egyptian Print." The shorts are made in Hong Kong and 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 6204, 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 boys' garments or as women's or girls' garments is to be classified in the headings covering women's or girls' garments. The measurements of the boxers shorts in question suggest that the garment is of unisex construction. Accordingly, the instant boxer shorts are not classifiable as men's underpants. Moreover, since women do not wear boxer shorts as underwear, the style 31253 boxer short is not classifiable as women's underwear. We are advised that garments similar to style 31253 are worn by both sexes as outerwear. Consequently, the style 31253 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,


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