HQ 087379: Classification of boxer shorts; modification of NYRL 842587, dated July 6, 1989

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 087379

                                    October 26 1990


            CLA-2:CO:R:C:G  087379 DRR  842587

            CATEGORY:  Classification

            TARIFF NO.: 6204.62.4065

            Mr. Michael Strubing
            The GAP, Inc.
            900 Cherry Avenue
            P.O. Box 60
            San Bruno, California 94066

            Re:  Classification of boxer shorts; modification of NYRL
                 842587, dated July 6, 1989

            Dear Mr. Strubing:

                 This is in further response to your letter dated March 22,
            1989, requesting the classification of four styles of boxer
            shorts, under the Harmonized Tariff Schedule of the United
            States Annotated (HTSUSA).

            FACTS:

                 The merchandise is represented by four samples of cotton
            boxer shorts, styles 25051 and 25052, which come in men's sizes
            and style 13116, which comes in children's sizes.  New York
            Ruling Letter (NYRL) 842587, dated July 6, 1989, classified the
            men's boxer shorts as undergarments under subheading
            6207.91.3000, HTSUSA, and the children's boxer shorts under
            subheading 6208.91.3020, HTSUSA.  We have had occasion to
            review that ruling and have found it necessary to modify the
            decision.

            ISSUE:

                 What is the proper classification of the merchandise at
            issue?

            LAW AND ANALYSIS:

                 Classification of merchandise under the HTSUSA is in
            accordance with the General Rules of Interpretation (GRI).  GRI
            1 provides that the classification of articles is to be
            determined according to the terms of the headings and any
            relevant section or chapter notes.













                                         - 2 -


                 It is Customs opinion that boxer-style undergarments are
            not commonly sold for children, nor commercially viable.
            Therefore, style 13116 is properly classifiable as children's
            shorts under Heading 6204.  Note 8, Chapter 62, provides that
            articles which cannot be identified as men's or boys' garments
            or as women's or girls' garments are to be clasified as women's
            or girls' garments.  Subheading 6204.62.4065, HTSUSA, provides
            for trousers, bib and brace overalls, breeches and shorts, of
            cotton, shorts, girls', other.

            HOLDING:

                 The children's boxer shorts in question are classified
            under subheading 6204.62.4065, HTSUSA, as girls' shorts with
            duty at the rate of 17.7 percent ad valorem and subject to
            textile category 348.

                 Due to the changeable nature of the statistical annotation
            and the restraint (quota/visa) categories applicable to textile
            merchandise, you should contact your local Customs office prior
            to importation of this merchandise to determine the current
            status of any import restraints or requirements.

                 This notice to you should be considered a modification of
            NYRL 842587 under 19 CFR 177.9(d)(1) (1989), copy enclosed.  It
            is not to be applied retroactively to NYRL 842587 (19 CFR
            177.9(d)(2) (1989)) and will not, therefore, affect the
            transaction for the importation of your merchandise under that
            ruling.  However, for the purposes of future transactions in
            merchandise of this type, NYRL 842587 will not be valid
            precedent.  We recognize that pending transactions may be
            adversely affected by this modification, in that current
            contracts for importation arriving at a port subsequent to the
            release of HRL 087379 will be classified under the new ruling.
            If such a situation arises, you may, at your discretion, notify
            this office and apply for relief from the binding effects of
            the new ruling as may be dictated by the circumstances.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division

            Enclosure