us-cbp-cross-rulings-hq-084265•HQ 084265: Classification of Woven Cotton Briefs--Your Case Number HK144/88
HQ 084265: Classification of Woven Cotton Briefs--Your Case Number HK144/88
us-cbp-cross-rulings-hq-084265HQ 084265: Classification of Woven Cotton Briefs--Your Case Number HK144/88Guidance
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 084265
NOVEMBER 6, 1989
CLA-2 CO:R:C:G 084265 PR
CATEGORY: Classification
TARIFF NO.: 384.4723 and 384.4724, TSUSA
Mrs. Doreen Wai
Hong Kong Economic and Trade Office
British Embassy
1233 20th Street, N.W., Suite 504
Washington, D.C. 20036
RE: Classification of Woven Cotton Briefs--Your Case
Number HK144/88
Dear Mrs. Wai:
This ruling is in response to your letter of April 7, 1989,
concerning the tariff status of certain shorts imported by Gap
Stores at the port of Chicago (Entry No. 231-0422053).
FACTS:
The submitted sample a child's pair of shorts or briefs. It
was apparently classified on entry as underwear, in textile and
apparel category 352. It is Hong Kong's position that the
merchandise is boys' shorts and should fall within textile and
apparel category 347.
The submitted sample, which appears to be intended for wear
by a child age 6 or under, is a plain woven cotton garment with a
fly front which extends approximately 4 inches below the
elasticized waistband. There is a single button closure in the
center of the fly opening and two parallel button closures on the
waistband directly above the fly opening. The garment is
completely covered with an allover pink, lavender, purple, and
green floral print.
ISSUE:
The issue presented is whether the submitted sample is
underwear and, therefore, subject to category 352, or if it is
outerwear, and if the latter, whether it a boy's, girl's, or
infants' garment.
LAW AND ANALYSIS:
We are informed by our National Import Specialist that the
fabric from which the garment is made, heavy elasticized
waistband, the garment's styling, and the floral pattern design
are not indicative of an underwear-type garment. The button on
the fly is sufficient to secure that opening and the garment is
girls' or infants' play wear. Our examination confirms that
analysis. Since it appears to be intended for wear by children
age 6 and under, the garment is an infant's pair of shorts.
HOLDING:
The submitted sample, which was imported in 1988, was
properly classifiable under the provision for infants' cotton
shorts, in item 384.4723, Tariff Schedules of the United States
Annotated (TSUSA). The designated textile and apparel category
for that subheading is 348. However, if the imported merchandise
included garments intended for wear by children over the age of 6
years, the classification of that merchandise would be in item
384.4724, TSUSA, with category 348 still applicable.
A copy of this letter is being furnished to the Committee
for the Implementation of Textile Agreements, United States
Department of Commerce, Washington, D.C. 20230.
Sincerely,
John Durant, Director
Commercial Rulings Division
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