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HQ 951912

August 27, 1992

CLA-2 CO:R:C:T 951912 CRS


TARIFF NO.: 6207.91.3010

Mr. D. Michael Thomas
Import Manager
International Forwarders, Inc.
P.O. Box 32428
Charleston, SC 29417-2428

RE: Men's cotton flannel boxer shorts; underwear; sleepwear.

Dear Mr. Thomas:

This is in reply to your letters dated March 26, 1992, and April 27, 1992, to our New York office, on behalf of Host Apparel, Inc., concerning the classification of certain men's garments under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples of the merchandise at issue were provided and are described below.


The merchandise at issue consists of two pair of men's boxer shorts made from woven cotton flannel. Both samples have a fully elasticized waistband with the elastic exposed on the interior surface. In addition, both samples have a fly front opening that does not break the waistband and measure 16 inches from the top of the waistband to the hemmed bottom. One sample has a button closure at the fly; the other has no closure. The garments have not yet been assigned style numbers.


The issue presented is whether the garments in question are classifiable as underwear or as sleepwear.


Heading 6207, HTSUSA, provides for men's or boys' singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles. Heading 6203, HTSUSA, provides, inter alia, for men's shorts. However, we do not consider the instant garments to be similar to shorts since they do not have features indicative of outerwear garments. HRL 087940 dated September 16, 1991.

While you state in your letter of April 27, 1992, that Host Apparel considers the boxer shorts at issue to be classifiable as men's underwear, no evidence has been offered in support of this position. Furthermore, it is our understanding that Host Apparel specializes in the sleepwear trade and that the instant garments will be distributed as sleepwear. Accordingly, we consider the boxer shorts in question to be classifiable as sleepwear garments of heading 6207.


The garments in question are classifiable in subheading 6207.91.3010, HTSUSA, as men's or boys'...pajamas...and similar articles: other: of cotton: other: sleepwear. They are dutiable at the rate of 6.5 percent ad valorem and are subject to textile category 351.

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 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.

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 your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.


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