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HQ 950537


October 29, 1991

CLA-2 CO:R:C:T 950537 SK

CATEGORY: CLASSIFICATION

TARIFF NO.: 6107.11.0010

Paula Duffel
Import Manager
S.A.F. Customs Brokers
144-30 157th Street, 2nd floor
Jamaica, N.Y. 11434

RE: Revocation of HRL 950265 (9/26/91); classification of men's knit cotton boxer shorts; 6107, HTSUSA; not outerwear; not unisex; underwear features

Dear Ms. Duffel:

On May 29, 1991, you requested a classification ruling on behalf of your client, Gibor Sabrina USA, concerning knit boxer shorts. Headquarters Ruling Letter (HRL) 950265 was issued on September 26, 1991, in response to your request. Upon further review, that classification is determined to be in error.

FACTS:

The article at issue is a boxer short constructed from 100% cotton knit jersey fabric. The subject merchandise is fully described in HRL 950265.

ISSUE:

What is the proper classification of the article at issue under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). 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.

For the reasons set forth in HRL 950265, dated September 26, 1991, it is Customs' opinion that the article at issue is properly classifiable as men's underwear.

Customs previously classified the subject merchandise under heading 6207, HTSUSA, which provides for, inter alia, men's woven underpants. See HRL 950265. The subject merchandise, however, is constructed from a knit cotton. Classification, therefore, is proper under heading 6107, HTSUSA, which provides for, in part, men's knit underwear.

HOLDING:

The subject merchandise is properly classifiable under subheading 6107.11.0010, HTSUSA, which provides for men's knitted underpants. Products of Israel, within this provision of the HTSUSA, are eligible for duty free treatment for purposes of the United States-Israel Free Trade Area Implementation Act of 1985. The textile category is 352.

In order to ensure uniformity in Customs' classification of this merchandise and eliminate uncertainty, pursuant to section 177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), HRL 950265 is revoked to reflect the above classification effective with the date of this letter. If, after your review, you disagree with the legal basis for our decision, we invite you to submit any arguments you may have with respect to this matter. Any submission you wish to make should be received within 30 days of the date of this letter.

This revocation is not retroactive. However, HRL 950265 will not be valid for importations of the subject merchandise arriving in the United States after the date of this notice. We recognize that pending transactions may be adversely affected (i.e., merchandise previously ordered and arriving in the United States subsequent to this revocation will be classified accordingly.) If it can be shown that you relied on HRL 950265 to your detriment, you may apply to this office for relief. However, you should be aware that in some instances involving import restraints, such relief may require separate approvals from other government agencies.

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 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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