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HQ 966595





February 18, 2004

CLA-2 RR:CR:TE 966595 BAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.10.9040

Thomas Chao
M.A.M. Industries, Inc.
10736 Skylark Drive
Jacksonville, Florida 32257

RE: Revocation of NY H88064, dated March 1, 2002; Classification of disposable boxer shorts

Dear Mr. Chao:

This is in reference to New York Ruling Letter (NY) H88064, dated March 1, 2002. In NY H88064, disposable boxer shorts composed of 100 percent spun bond polypropylene fabric with an elasticized waistband were classified under subheading 6210.10.7000, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other: Other: Disposable briefs and panties designed for one-time use.” Upon review of the ruling, the Bureau of Customs and Border Protection (CBP) has determined that the merchandise was erroneously classified. This ruling letter revokes NY H88064 and sets forth the correct classification determination.

Upon review of the ruling, the Bureau of Customs and Border Protection (CBP) has determined that the merchandise was erroneously classified. This ruling letter revokes NY H88064 and sets forth the correct classification determination.

Pursuant to section 625(c), Tariff Act of 1930 (19 U.S. C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY H88064, as described below, was published in the Customs Bulletin, Volume 37, Number 50, on December 10, 2003. CBP received no comments during the notice and comment period that closed on January 9, 2004.

FACTS:

The merchandise under consideration is a disposable boxer short from China made for one time use. The garment, Item Number BX-002, is composed of non-woven 100 percent spun bond polypropylene fabric and features an elasticized waistband.

Internet research reveals that disposable boxer shorts may be used for wear while travelling, camping, before or after workout, during hospital stays and spa visits.

ISSUE:

Is the subject disposable boxer short classifiable under subheading 6210.10.7000, HTSUSA, which provides for disposable briefs and panties designed for one-time use, made up of fabrics of 5603, or under subheading 6210.10.9040, HTSUSA, which provides for other garments, made up of fabrics of heading 5602 or 5603?

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.

SUBHEADING 6210.10.7000, HTSUSA

Heading 6210, HTSUSA, covers garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907. The boxer shorts at issue, constructed of 100 percent non-woven polypropylene fabric would be a garment made up of fabric of heading 5603, non-woven.

The issue is whether or not the boxer shorts should be classified under subheading 6210.10.7000, HTSUSA, as a disposable brief or panty, designed for one time use or under subheading 6210.10.9040, HTSUSA, as an other garment made up of fabrics of heading 5602 or 5603.

Websters II New College Dictionary, 1999, at page 138, defines briefs as “short tight-fitting underpants” and boxer shorts as “full-cut undershorts.”

The Fashion Dictionary, Mary Brooks Picken, 1973, at page 37, defines briefs as “undergarments similar to drawers but shorter, shaped with crotch, fitting legs snugly” and boxers as “styles of shorts first worn in the boxing ring, and then used as swimming trunks by men. Adapted for trunks of women’s and children’s bathing suits.”

Hisroom.com, an internet website which sells undergarments of all types, describes a brief as “the traditional men’s underpant. It has a full rise, meaning it covers the body from the waist to the top of the thigh. Also has a working fly.” Hisroom.com describes a boxer as "a full rise, full cut short with a 3 inch inseam. It loosely covers the body from the waist to just above mid thigh. It always has a working front fly.”

The definitions indicate that briefs are tighter fitting garments that do not cover the thigh. Boxers are loose fitting garments which do cover part of the thigh. Although the boxers in this case are disposable, they are not briefs and therefore are not properly classifiable in subheading 6210.10.7000, HTSUSA.

SUBHEADING 6210.10.9040, HTSUSA

The subject disposable boxer short is properly classified in subheading 6210.10.9040, HTSUSA, the provision for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other: Other: Other, Other."

This ruling is consistent with other rulings in which disposable non- woven polypropylene boxer shorts, disposable shorts and other non-woven polypropylene garments have been classified in subheading 6210.10.9040, HTSUSA. See NY J83528, dated April 30, 2003; NY F86301, dated May 11, 2000; NY B81958, dated March 31, 1997.

HOLDING

NY H88064, dated March 1, 2002, is hereby revoked. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.

The disposable boxer short at issue, Item Number BX-002, composed of non-woven 100 percent spun bond polypropylene fabric and featuring an elasticized waistband is classified in subheading 6210.10.9040, HTSUSA, textile category 659, the provision for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other: Other: Other, Other." The general column one rate of duty is 16.1 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, the 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 your client check, close to the time of shipment, the Textile Status Report for Absolute Quotas, previously available on the Customs Electronic Bulletin Board (CEBB), which is available now on the CBP website at www.cbp.gov.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, your client should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

Myles B. Harmon, Director

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