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 0951126 - HQ 0951325 > HQ 0951188

Previous Ruling Next Ruling


HQ 951188


June 2, 1992

CLA-2 CO:R:C:T 951188 CAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6207.91.3010

Julie White
Nordstom, Inc.
A/P, Import Office
1321 2nd Avenue
Seattle, WA 98101

RE: Classification of men's woven garments

Dear Ms. White:

This letter is in response to your inquiry of February 5, 1992, requesting a tariff classification of men's woven garments under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The garments will be imported from Hong Kong. The importer submitted samples for examination.

FACTS:

Seven samples of men's woven boxer style shorts were submitted. The samples are referred to by style numbers. Styles 200A, 200C and 200D are referred to by the importer as full boxer shorts. These three samples are woven, have fully elasticized turned over waistbands, two button closures, and fly fronts without a means of closure. All three samples have a side slit at the leg. Style 200A is composed of 55 percent cotton and 45 percent polyester. Styles 200C and 200D are composed of 100 percent cotton. Style 200A, size 34, Style 200C, size 30, and Style 200D, size 42, have an outseam length, including the waistband, of 14-1/2 inches, 14 inches, and 15 inches respectively.

Styles 100A, 100B, 100C, and 100D are referred to by the importer as trim boxer shorts. These four samples are woven, have fully elasticized turned over waistbands, and fly fronts without closures. Each sample has a side slit at the leg. Style 100A is comprised of 53 percent cotton and 47 percent polyester. Style 100B is comprised of 55 percent cotton and 45 percent polyester. Styles 100C and 100D are both comprised of 100
percent cotton. Style 100A, size 34, Style 100B, size 32, Style 100C, size 34, and Style 100D, size 38, have an outseam length, including the waistband, of 12-7/8 inches, 12-1/2 inches, 12-7/8 inches, and 13-3/4 inches respectively.

The importer has submitted catalogue pages depicting the full cut garments in the Nordstrom sleepwear collection, and the trim boxer shorts in the men's furnishings department.

ISSUE:

Whether the articles in question are classifiable as underwear in subheading 6207.11.0000, HTSUSA, or as other sleepwear in subheading 6207.91.3010, 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' nightshirts, pajamas, bathrobes, dressing gowns and similar articles. Within Heading 6207 is a residual provision for similar articles. One type of garment classifiable in this residual provision are sleep bottoms. In Headquarters Ruling Letter (HRL) 088489 dated April 18, 1991, Customs noted that sleep bottoms are boxer-style shorts that resemble men's boxer shorts. In ascertaining whether a garment is classifiable as boxer shorts or sleep bottoms, there are certain factors that are utilized to make the determination. These factors include the construction of the garment, the weight of the material, and the marketing of the garment.

In this instance, Styles 200A, 200C, and 200D all contain double button closures which are uncommon in underpants. Styles 100A, 100B, 100C, and 100D all contain an enclosed waistband. Due to the double button closures and the enclosed waistbands, the garments would be uncomfortable and cumbersome if worn under outerwear. Also the weight of the fabric in Style 200D is much heavier than the fabric generally used for men's underpants. Finally, the importer submitted catalog pages that depicted these garments in both the men's furnishings department and in the men's sleepwear collection. Consequently, the samples are classifiable as sleep bottoms.

HOLDING:

As a result of the foregoing, the sample garments are classifiable under subheading 6207.91.3010, HTSUSA, which provides for men's other woven cotton sleepwear. The rate of duty is 6.5 percent ad valorem and the textile category is 351.

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 restraining (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

Previous Ruling Next Ruling

See also: