Classification of men's woven shorts: Heading 6203

HQ 951335 April 24, 1992 CL2 CO:R:C:T 951335 jlj CATEGORY: Classfication TARIFF NO.: 6203.42.4050 Ms. Cecilia Castellano Executive Vice President Withrow, Zerwekh & Co. P. O. Box 368 Wilmington, California 90748 RE: Classification of men's woven shorts: Heading 6203 Dear Ms. Castellanos: In your letter of February 19, 1992, you requested a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for men's woven cotton shorts manufactured in China, to be imported by your client Hub Distributing Co. You submitted a sample of the merchandise with your letter. FACTS: The sample submitted, Style No. MA3801, is a pair of men's woven cotton shorts. It has a fully elasticized tunnel (with enclosed elastic) waistband and a fly front opening with a button closure. The fly front does not break the waistband. It measures 16 inches from the top of the waistband to the hem bottom. As the New York Customs Laboratory determined, the garment has a fabric weight of 4.56 ounces per square yard. You state that the garment is men's underwear, to be packaged and sold as "boxer shorts." Your client says that the principal use of the garment is as underwear. No evidence of the manner in which the garment will be marketed was supplied. ISSUE: What is the proper HTSUSA classification of the shorts? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes. In Customs Headquarters Ruling Letter (HRL) 950266 of October 28, 1991, we discuss the fact that recent fashion trends indicate that boxer shorts may be worn as either underwear or outerwear. We state that several features are indicative of nonunderwear garments. One of the features is a fabric weight greater than 4.2 ounces per square yard. Another of the features is an enclosed or turned over waistband. In view of the instant garment's fabric weight of 4.56 ounces per square yard, the button closure on the fly, and its enclosed waistband, we would not consider the instant garment to be underwear for tariff purposes. We find that the instant shorts are classified under the provision for men's woven cotton shorts in subheading 6203.42.4050, HTSUSA. HOLDING: The instant shorts are classified in subheading 6203.42.4050, HTSUSA, dutiable at the rate of 17.7 percent ad valorem. Textile category 347 pertains to merchandise classified in this subheading. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. 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. Inasmuch as 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. Sincerely, John Durant, Director Commercial Rulings Division