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 > 1995 HQ Rulings > HQ 957792 - HQ 957977 > HQ 957846

Previous Ruling Next Ruling
HQ 957846




May 2, 1995

CLA-2 R:C:T 957846 ch

CATEGORY: CLASSIFICATION

TARIFF NO.: 6107.11.0020

Steven S. Weiser, Esq.
Robert T. Stack, Esq.
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
43rd Floor
New York, New York 10036-8901

RE: Tariff classification of boys' cotton knit boxer style shorts.

Dear Mr. Weiser and Mr. Stack:

This is in response to your letter, dated April 3, 1995, requesting tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) for several styles of boys' cotton knit boxer style shorts. Samples were sent to this office for examination and will be returned to you under separate cover.

FACTS:

The instant goods are five styles of boys' jersey cotton knit boxer style shorts. The fabric is produced in either white or heather gray prior to printing. The finished garments are printed with licensed designs representing the "Mighty Morphin Power Rangers" or "Batman" characters. They each feature a visible jacquard waistband with the licensed character names and/or a design woven onto their visible surface. The shorts possess an open fly which does not break the waist, and weigh in excess of 4.2 ounces per square yard. They do not possess belt loops, inner or outer pockets or a lining. Representative samples are further described below:

Style 40011B visually depicts the "Blue Unicorn" Power Ranger against a blue background, with white lettering across the waistband. It is a boys' size Large (8-10) measuring approximately 12 inches from the top of the waistband to its hemmed bottom; 9 inches across the relaxed waist; 9 inches across a single leg opening. The same style covers a range of similar garments depicting the white, red, blue and black rangers.

Style 40011C visually portrays the red, white, black and blue Rangers against a blue background. The black waistband features white lettering ("Power Rangers"). It is a boys' size 4/5 measuring approximately 10 inches from the top of the waistband to its hemmed bottom; 8 inches across the relaxed waist; 8 inches across a single leg opening. The same style covers a range of similar garments with varying graphics and color schemes.

Style 40011A pictures "Batman" characters against a contrasting blue and green background. It possesses a black waistband with green lettering ("Batman Forever"). The garment is a boys' size 6/8 measuring approximately 11 1/4 inches from the top of the waistband to its hemmed bottom; 10 inches across the relaxed waist; 10 inches across a single leg opening. The same style encompasses a range of similar garments depicting the "Batman" characters in a variety of colors.

Style BB20 visually depicts the "Blue Unicorn" Power Ranger against a heather gray background, with white lettering across the blue waistband. It is a boys' size Small (4-5) measuring approximately 10 inches from the top of the waistband to its hemmed bottom; 8 inches across the relaxed waist; 8 inches across a single leg opening. Other rangers are represented in similar fashion within this group.

Style 10402300 features a pictorial representation of Batman and Robin against a heather gray background. It possesses a black waistband with gold lettering. The garment is a boys' size 8/10 measuring approximately 12 inches from the top of the waistband to its hemmed bottom; 9 1/2 inches across the relaxed waist; 9 1/2 inches across a single leg opening. This article is also one of a series.

ISSUE:

What is the proper tariff classification for the subject merchandise?

LAW AND ANALYSIS:

In light of contemporary fashions trends, it has been our practice to classify men's style boxer shorts as either underwear, sleepwear or shorts on a case-by-case basis. See Headquarters Ruling Letter (HRL) 956874, dated September 19, 1994; HRL 953487, dated April 22, 1993; HRL 953005, dated December 24, 1992; HRL 951981, dated September 8, 1992; HRL 087940, dated September 16, 1991. 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 recent decisions in this area, we have applied the criteria to boys' boxer style shorts, mindful of the fact that garments for children are not sized for adults. See HRL 957002, dated September 26, 1994. Thus, for example, a garment sized for children should be appreciably less than 17 inches, especially in the smaller sizes.

In this instance, the garments possess only one of the criterion associated with non-underwear and appear to be appropriately sized for this purpose. Thus, they are entitled to a presumption that they are classifiable as underwear. We note that a visible elasticized waistband has normally been associated with underwear. The addition of jacquard lettering to the waistband does not amount to an impediment for this purpose. While we acknowledge that the screen printing alters the texture or hand of the finished product, in our judgment it does not render the shorts bulky or uncomfortable when worn beneath another garment. Consequently, we conclude that the subject merchandise is properly classified as boys' underpants.

HOLDING:

The subject merchandise is classifiable under subheading 6107.11.0020, HTSUS, which provides for boys' underpants and briefs, knitted or crocheted, of cotton. The applicable rate of duty is 7.8 percent ad valorem. The textile category is 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 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: