Inquiry Under 19 U.S.C. 1516(a) for Classification of Silk Boxer Shorts

HQ 953131 April 13, 1993 CLA-2:CO:R:C:T 953131 PR CATEGORY: Classification TARIFF NO.: 6207.19.0020 Claudia G. Pasche, Esq. Brownstein, Zeidman and Lore 1401 New York Avenue, N.W., suite 900 Washington, D.C. 20005-2102 RE: Inquiry Under 19 U.S.C. 1516(a) for Classification of Silk Boxer Shorts Dear Ms. Pasche: This is in reply to your letters of November 6 and December 12, 1992, on behalf of Isaco International, Inc., in which you requested, pursuant to 19 CFR 175.1, the tariff classification of men's silk boxer shorts. Our ruling on the matter follows. FACTS: The submitted sample is a man's woven silk boxer short. It has an unbroken fully elasticized enclosed waistband, a fly front secured by a single button approximately half way between the waistband and the bottom of the fly, 14 inch side seams, and hemmed leg openings. ISSUE: The issue presented is whether the sample garment is classifiable as men's shorts, underwear, or sleepwear. LAW AND ANALYSIS: Customs has ruled that similarly constructed garments were classifiable as men's underwear. See HQ's 953173, 951174, 951750, 950890, and 089907. There is nothing about the sample that significantly distinguishes from those which were the subject of the cited rulings. HOLDING: The submitted sample is classifiable under the provision for men's or boys' underpants, briefs, or similar garments, containing over 70 percent by weight of silk, in subheading 6207.19.0020, with duty at the column one rate of 11.2 percent ad valorem.  -2- If you disagree with the above classification and/or duty rate, you may file a petition pursuant to 19 U.S.C. 1516 (in this regard, see 19 CFR 175.11 and 19 CFR 175.12) contesting that classification and/or duty rate. As you were telephonically informed by a member of my staff, we are unable to provide any information concerning the amount or value of merchandise imported by particular companies. Sincerely, John Durant, Director Commercial Rulings Division