Men's woven cotton flannel boxer shorts; men's underpants.

HQ 953180 April 5, 1993 CLA-2 CO:R:C:T 953180 ch CATEGORY: Classification TARIFF NO.: 6207.11.0000 Singer & Singh Attorneys at Law 525 Seventh Avenue Suite 1103 New York, New York 10018 RE: Men's woven cotton flannel boxer shorts; men's underpants. Dear Ms. Singer: This is in response to your letter dated December 22, 1992, requesting tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for two pairs of men's woven cotton flannel boxer shorts. Samples were provided to this office for examination. Please reference your client, Dothan Apparel, Incorporated. FACTS: The submitted samples are size medium men's boxer shorts. They are constructed from 100 percent woven cotton flannel fabric and feature fully elasticized waistbands with the elastic exposed on the interior surface. These garments do not possess belt loops, inner or outer pockets or a lining. One sample measures approximately 13 1/2 inches across the relaxed waist; 16 inches from the top of the waistband to the hem bottom; 13 inches across a single leg opening. This item possesses an unsecured fly front opening. The second sample measures approximately 14 inches across the relaxed waist; 16 inches from the top of the waistband to the hem bottom; 12 1/2 inches across a single leg opening. This item possesses a single button closure at the middle of the fly. ISSUE: What is the proper classification for the subject merchandise under the HTSUSA? LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. Where goods cannot be classified on the basis of GRI 1, the remaining GRI will be applied in order. 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 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. In HRL 951981, we stated: Past Customs rulings addressing similar items have determined that garments which display more than one of the above features give rise to the presumption that the garment is not underwear. This presumption is rebuttable where it can be shown that additional criteria such as marketing, or other physical attribute are determinative. Although we have not been provided with fabric weights, neither sample possesses any of the other enumerated features listed above. Hence, the garments appear to possess the attributes of underwear. Underwear is normally worn beneath other garments and is not exposed to view. In this case, both samples are constructed from flannel fabric, which suggests that they may be exposed to view and used as sleepwear. However, we have concluded in the past that flannel boxer shorts possessing the attributes of underwear remain classifiable as such. See HRL 953005. Accordingly, the subject merchandise will be classified as underwear. HOLDING: The subject merchandise is classifiable under subheading 6207.11.0000, HTSUSA, which provides for men's or boys' singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: underpants and briefs: of cotton. The rate of duty is 6.5 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