HQ 955305: Classification of cotton flannel boxer shorts; underwear.

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 955305

                        December 29, 1993

CLA-2 CO:R:C:T 955305 ch

CATEGORY:  Classification

TARIFF NO.:  6207.11.0000

Indie K. Singh, Esq.
Singer & Singh
469 Seventh Avenue
Suite 1300
New York, New York  10018

Re:  Classification of cotton flannel boxer shorts;
     underwear.

Dear Ms. Singh:

     This is in response to your letter of September 21, 1993,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) for a pair of
cotton flannel boxer shorts.  Please reference your client,
Dothan Apparel, Inc.

FACTS:

     The submitted sample is a pair of lightweight cotton flannel
boxer shorts.  This article features a fully elasticized turned
over waistband with a one button closure.  It does not possess
belt loops, inner or outer pockets or a lining.  The shorts
measure approximately 13 inches across the relaxed waist; 15 1/2
inches from the top of the waistband to the hem bottom; 12 1/2
inches across a single leg opening.  

ISSUE:

     Whether the instant boxer shorts are classifiable under
subheading 6207.11.0000, HTSUSA, which provides for men's woven
cotton underpants and briefs; or subheading 6207.91.3010, HTSUSA,
which provides for men's woven cotton sleepwear; or subheading
6203.42.4050, HTSUSA, which provides for men's woven cotton
shorts?

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 Headquarters Ruling Letter (HRL)
954336, dated September 27, 1993; HRL 953487, dated April 22,
1993; HRL 951981, dated September 8, 1992.  In HRL 087940, dated
September 16, 1991, we recognized 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 (not
          including the waistband, or button or zipper
          fly closures);

     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 sole non-underwear feature possessed by the
instant shorts is the turned over waistband.  Under normal
circumstances, a garment possessing a single non-underwear
feature will be classified as underwear.  There is no marketing
information in our possession tending to rebut the presumption
that this article is underwear and it appears to be suitable for
use as such.  Accordingly, it shall be classified as a pair of
men's cotton underpants.

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 applicable rate of duty is 6.5 percent
ad valorem.  The textile quota 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