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HQ 956874

September 19, 1994

CLA-2 CO:R:C:T 956874 ch


TARIFF NO.: 6103.42.1050

Edna R. Lopingco
C.F.L. Sportswear Trading, Inc.
Empire State Building
350 5th Avenue
Suite 4010
New York, New York 10118

RE: Classification of men's cotton knit boxer shorts.

Dear Ms. Lopingco:

This is in response to your letter of June 17, 1994, requesting tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for a pair of men's cotton knit boxer shorts. A sample was provided to this office for examination.


The submitted sample, style DSM-59800, is a pair of size medium men's cotton jersey knit boxer shorts from Hong Kong or Thailand. The shorts feature a fully elasticized enclosed waistband and a fly front with a one button closure. It measures approximately 16 1/2 inches from the top of the waistband to its hemmed bottom; 13 1/4 inches across the relaxed waist; 13 3/4 inches across a single leg opening. A cartoon applique, measuring approximately 3 1/2 by 2 1/2 inches, is affixed one inch above the bottom of the left leg at the front of the garment. The article does not possess belt loops, inner or outer pockets or a lining.


What is the proper tariff classification for the cotton knit 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 single leg opening greater than the relaxed waist and an enclosed waistband. Hence, it is presumptively not underwear.

We note that the applique, while not in and of itself dispositive, would tend to make the shorts uncomfortable if worn beneath another garment. Moreover, the fly has been impracticably positioned and appears to be more decorative than functional. Hence, the garment possesses other physical attributes tending to support the conclusion that it is not classifiable as men's briefs. Furthermore, we do not possess any marketing information tending to rebut the presumption that the garment is outerwear. Based on the foregoing, style DSM-59800 is not classifiable as men's underwear.

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 the instant garment may be worn in this fashion, it is classifiable as a pair of men's cotton knit shorts.


The subject merchandise is classifiable under subheading 6103.42.1050, HTSUSA, which provides for men's or boys' trousers, bib and brace overalls, breeches and shorts (knitted or crocheted); of cotton: trousers, breeches and shorts, shorts: men's. The applicable rate of duty is 17.1 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
Commercial Rulings Division

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