United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 HQ Rulings > HQ 0950777 - HQ 0950893 > HQ 0950890

Previous Ruling Next Ruling


HQ 950890


January 15, 1992

CLA-2 CO:R:C:T 950890 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6207.11.0000

Mr. Stanley P. Raggio
Vice President Logistics
The Gap, Inc.
2 Harrison Street
San Francisco, CA 94105

RE: Men' boxer shorts; underwear; HRL 087940.

Dear Mr. Raggio:

This is in reply to your letter dated December 18, 1991, on the classification of certain boxer shorts under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). This matter was also discussed at a meeting at Customs Headquarters on December 17, 1991, with the Director, Office of Regulations and Rulings, and members of my staff.

FACTS:

The merchandise in question is a boxer short garment, style AB907AA. The garment has a unitary waistband, an open fly front, and is made from 100 percent cotton. Most of the imported boxers will be of a light weight cotton; however, some will be made from a heavier cotton flannel fabric and will be offered for sale during the winter months. Style AB907AA will be made in size ranges small (15%), medium (40%), large (35%), and extra large (10%); it will not be available in size extra small. The boxers are made in Hong Kong and will be individually packaged in cardboard wrappers which will be labeled "Classic Underwear."

The garment in question will be displayed and sold in the men's department of Gap stores, which is generally located on one side of a centrally positioned cash register. In addition to men's woven boxer short underwear, you have provided samples of men's knit boxer short underwear, men's briefs, as well as women's panties and camisoles that are sold, or soon will be sold, in Gap stores.

You have also submitted a copy of a newspaper advertisement concerning the merchandise in question which you contend supports your company's claim that Gap boxers are classifiable as men's underwear. The advertisement portrays the boxers in conjunction with a pair of jeans, the inference being that the boxers are suitable for wear underneath the jeans, i.e., as underwear.

ISSUE:

The issue presented is whether the garment in question is classifiable as men's underpants.

LAW AND ANALYSIS:

Heading 6207, HTSUSA, provides, inter alia, for men's and boys' underpants and briefs. The boxers at issue are designed and sold as underwear. They do not have any unisex features that would prevent classification as men's underpants. Headquarters Ruling Letter (HRL) 087940 of September 16, 1991. Accordingly, it is Customs' view that style AB907AA is classifiable as men's underpants.

HOLDING:

The instant boxer short style AB907AA, is classifiable in subheading 6207.11.0000, HTSUSA, under the provision for men's or boys'...underpants...and similar articles; underpants and briefs; of cotton. It is dutiable at the rate of 6.5 percent ad valorem and is subject to textile category 352.

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,


Previous Ruling Next Ruling

See also: