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HQ 956122

April 20, 1994

CLA-2 CO:R:C:T 956122 ch


TARIFF NO.: 6203.42.4050

Don Stango
Foster Industries, Incorporated
358 Fifth Avenue
New York, New York 10001-2209

RE: NYRL 892167 affirmed; classification of men's woven cotton chambray boxer shorts.

Dear Mr. Stango:

This is in response to your letter of December 2, 1993, requesting reconsideration of New York Ruling Letter (NYRL) 892167, dated November 24, 1993, which concerned the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a pair of men's woven cotton chambray boxer shorts. A sample was provided to this office for examination.


The submitted sample, style 3600, is a pair of men's size large woven cotton chambray boxer shorts. It features a fully elasticized waistband with the elastic exposed on the inner surface. The garment possesses a fly front opening which does not break the waistband and a one button left over right closure. It measures approximately 16 inches from the top of the waistband to its hemmed bottom; 12 inches across the relaxed waist; 13 1/2 inches across a single leg opening. This article does not possess belt loops, inner or outer pockets or a lining.

In a letter dated November 8, 1993, you informed our New York office that style 3600 possesses a fabric weight of 6 ounces per square yard. However, in your December 2, 1993 correspondence you state that the fabric weight is actually 4.0 ounces per square yard. Our New York laboratory has examined this item and has determined that it is comprised from fabric weighing 6.0 ounces per square yard.

In NYRL 892167, we classified style 3600 under subheading 6203.42.4050, HTSUSA, which provides for men's woven cotton shorts.


What is the proper tariff classification for the woven cotton chambray boxer shorts?


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 953487, dated April 22, 1993; 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.

Boxer shorts which display more than one of the above features are presumptively not underwear. However, this presumption is rebuttable where it can be shown that criteria such as marketing or other physical attributes are determinative. In this instance, the garment features a fabric weight greater than 4.2 ounces per square yard and single leg openings greater than the relaxed waist. Hence, it is presumptively not underwear. There is no marketing information tending to rebut this presumption. In addition, the article has been constructed in a manner which renders it suitable for use as outerwear. Accordingly, style 3600 shall be classified as outerwear.

In prior decisions, we have determined that men's boxer style shorts which may be worn in and around the home or out of doors are classified as shorts. See HRL 954404, dated August 11, 1993; HRL 954333, dated August 11, 1993. As style 3600 may be worn in this fashion, it is classifiable as a pair of men's woven cotton shorts.


NYRL 892167 is hereby affirmed. The subject merchandise is classifiable under subheading 6203.42.4050, HTSUSA, which provides for men's or boys' trousers, bib and brace overalls, breeches and shorts: of cotton: other: other, shorts: men's. The applicable rate of duty is 17.7 percent ad valorem. The textile quota category is 347.

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.


John Durant, Director

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