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HQ 089854


September 26, 1991

CLA-2 CO:R:C:T 089854 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.42.4050

Ms Cathy Johnson
Import Co-ordinator
Seattle Pacific Industries, Inc.
P.O. Box 58710
Seattle, WA 98188

RE: Men's boxer short not a class or kind of merchandise similar to underpants of heading 6207.

Dear Ms. Johnson:

This is in reply to your letter dated June 5, 1991, to our New York office, in which you requested a tariff classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample of the merchandise in question was submitted and is described below.

FACTS:

The article in question is a men's woven cotton boxer short, style number 13D809-49. The sample has an elasticized tunnel waistband and an unsecured fly front opening. Immediately above the hem at the bottom of the left leg is an applique embroidered with the logo "SUPPLIES." You have advised that the garment will be displayed in the "total concept" section of the stores in which it will be sold. The garment will be manufactured in Hong Kong.

ISSUE:

The issue presented is whether the garment in question is classifiable as underwear or as shorts.

LAW AND ANALYSIS:

Heading 6207, HTSUSA, provides for, inter alia, men's or boys' underpants. The boxer shorts in question have a tunneled or turned over waistband, a feature which is not characteristic of men's underwear. Furthermore, they will be displayed in non- underwear departments of the stores through which they are to be sold. Customs therefore does not consider the shorts in question to be a class or kind of merchandise similar to men's underpants of heading 6207.

Heading 6203, HTSUSA, provides for, inter alia, men's or boys' shorts. Although the boxer shorts in question have an open fly front, we are advised by the office of our National Import Specialists that similar garments are worn as shorts by both men and women. Headquarters Ruling Letter 087940 dated September 16, 1991. The instant garment is sized for men. Accordingly, it is classifiable in heading 6203.

HOLDING:

The article in question is classifiable in subheading 6203.42.4050, HTSUSA, under 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. Articles classifiable in this subheading are dutiable at the rate of 17.7 percent ad valorem and are subject to textile quota category 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 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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