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 > 1994 HQ Rulings > HQ 0955614 - HQ 0955729 > HQ 0955659

Previous Ruling Next Ruling


HQ 955659


April 19, 1994

CLA-2 CO:R:C:T 955659 ch

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.42.4050

Don Stango
Foster Industries, Incorporated
358 Fifth Avenue
New York, New York 10001-2209

RE: NYRL 891733 affirmed; classification of men's woven cotton boxer shorts; marketing.

Dear Mr. Stango:

This is in response to your letter of December 27, 1993, requesting reconsideration of New York Ruling Letter (NYRL) 891733, dated November 19, 1993, which concerned the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a pair of men's woven cotton boxer shorts. A sample was provided to this office for examination.

FACTS:

The submitted sample, style 3552, is a pair of men's size large woven cotton boxer shorts. It features a fully elasticized waistband with the elastic exposed on the inner surface. The garment possesses a fly front opening which does not break the waistband and a one button closure. It measures approximately 16 1/2 inches from the top of the waistband to its hemmed bottom; 14 inches across the relaxed waist; 13 inches across a single leg opening. This article does not possess belt loops, inner or outer pockets or a lining. It is comprised from fabric weighing approximately 4.0 ounces per square yard.

The garment possesses a label with the legend "Good Night Mickey" and a cartoon representation of the Disney character Mickey Mouse. Mickey Mouse is also depicted on the exterior of the short in the guise of Santa Claus or adorned with other clothing associated with Christmas.

In response to a request for marketing information from our New York office, you submitted an advertisement for a pair of plaid boxer shorts and stated that style 3552 will be marketed in a similar fashion. The plaid shorts are marketed as follows:

PLAID ABOUT YOU

The most comfortable plaid boxers you'll ever own. Brushed cotton flannel with a button fly and elastic waist. Wear them in or out...anywhere you please.

In NYRL 891733, we classified style 3552 under subheading 6203.42.4050, HTSUSA, as men's woven cotton shorts. You contend that style 3552 is properly classified under subheading 6207.11.0000, HTSUSA, as men's woven cotton underpants.

ISSUE:

What is the proper tariff classification for the woven cotton boxer shorts?

LAW AND ANALYSIS:

In light of contemporary fashions trends, it is our practice to classify boxer shorts as either underwear, sleepwear or shorts on a case-by-case basis. See HRL 953487, dated April 22, 1993; HRL 953005, dated December 24, 1992; HRL 951981, dated September 8, 1992. We recognize the following features as indicative of non-underwear garments:

1. Fabric weight greater than 4.2 ounces per square yard;

2. An enclosed or turned over waistband;

3. Lack of a fly or presence of a lining;

4. A single leg opening greater than the relaxed waist;

5. The presence of belt loops, inner or outer pockets or pouches;

6. Multiple snaps at the fly opening;

7. The side length of a size medium should not exceed 17 inches.

Boxer shorts which display more than one of the above features are presumptively not underwear. However, this presumption is rebuttable where it can be shown that criteria such as marketing or other physical attributes are determinative. In this instance, the garment does not possess any of the non- underwear features. For this reason, style 3552 is presumptively classified as underpants.

However, the submitted marketing information leads us to conclude that the garment will not be worn principally as an undergarment. You state that style 3552 will be advertised in a manner consistent with certain plaid shorts. The shorts are marketed as articles worn "in or out...anywhere you please." From this language we infer that style 3552 is a multi-purpose garment which may be worn in or around the home or even out of doors. Indeed, the "Good Night Mickey" legend suggests that the shorts may be worn as sleepwear or loungewear. In prior decisions, we have determined that boxer style shorts worn in this fashion are classified as shorts. See HRL 954404, dated August 11, 1993; HRL 954333, dated August 11, 1993. Based on the foregoing, we conclude that the presumption that this garment is a pair of underpants has been rebutted. Hence, it is properly classified as a pair of men's shorts.

HOLDING:

NYRL 891733 is hereby affirmed. The subject merchandise is classifiable under subheading 6203.42.4050, HTSUSA, which provides for men's or boys' trousers, bib and brace overalls, breeches and shorts: of cotton: other: other, shorts: men's. The applicable rate of duty is 17.7 percent ad valorem. The textile quota category is 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 the subject of frequent negotiations 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 issuance of the U.S. Customs Service, which is updated weekly and is available at the 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 the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: