HQ 957846: Tariff classification of boys' cotton knit boxer style shorts.

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 957846

                           May 2, 1995

CLA-2 R:C:T 957846 ch

CATEGORY:  Classification

TARIFF NO.:  6107.11.0020

Steven S. Weiser, Esq.
Robert T. Stack, Esq.
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
43rd Floor
New York, New York  10036-8901

RE:  Tariff classification of boys' cotton knit boxer style
     shorts.

Dear Mr. Weiser and Mr. Stack:

     This is in response to your letter, dated April 3, 1995,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States (HTSUS) for several styles of boys'
cotton knit boxer style shorts.  Samples were sent to this office
for examination and will be returned to you under separate cover.
     
FACTS:

     The instant goods are five styles of boys' jersey cotton
knit boxer style shorts.  The fabric is produced in either white
or heather gray prior to printing.  The finished garments are
printed with licensed designs representing the "Mighty Morphin
Power Rangers" or "Batman" characters. They each feature a
visible jacquard waistband with the licensed character names
and/or a design woven onto their visible surface.  The shorts
possess an open fly which does not break the waist, and weigh in
excess of 4.2 ounces per square yard.  They do not possess belt
loops, inner or outer pockets or a lining.  Representative
samples are further described below:

     Style 40011B visually depicts the "Blue Unicorn" Power
Ranger against a blue background, with white lettering across the
waistband.  It is a boys' size Large (8-10) measuring
approximately 12 inches from the top of the waistband to its
hemmed bottom; 9 inches across the relaxed waist; 9 inches across
a single leg opening.  The same style covers a range of similar
garments depicting the white, red, blue and black rangers.

     Style 40011C visually portrays the red, white, black and
blue Rangers against a blue background.  The black waistband
features white lettering ("Power Rangers").  It is a boys' size
4/5 measuring approximately 10 inches from the top of the
waistband to its hemmed bottom; 8 inches across the relaxed
waist; 8  inches across a single leg opening.  The same style
covers a range of similar garments with varying graphics and
color schemes.

     Style 40011A pictures "Batman" characters against a
contrasting blue and green background.  It possesses a black
waistband with green lettering ("Batman Forever").  The garment
is a boys' size 6/8 measuring approximately 11 1/4 inches from
the top of the waistband to its hemmed bottom; 10 inches across
the relaxed waist; 10 inches across a single leg opening.  The
same style encompasses a range of similar garments depicting the
"Batman" characters in a variety of colors.

     Style BB20 visually depicts the "Blue Unicorn" Power Ranger
against a heather gray background, with white lettering across
the blue waistband.  It is a boys' size Small (4-5) measuring
approximately 10 inches from the top of the waistband to its
hemmed bottom; 8 inches across the relaxed waist; 8 inches across
a single leg opening.  Other rangers are represented in similar
fashion within this group.

     Style 10402300 features a pictorial representation of Batman
and Robin against a heather gray background.  It possesses a
black waistband with gold lettering.  The garment is a boys' size
8/10 measuring approximately 12 inches from the top of the
waistband to its hemmed bottom; 9 1/2 inches across the relaxed
waist; 9 1/2 inches across a single leg opening.  This article is
also one of a series.  

ISSUE:

     What is the proper tariff classification for the subject
merchandise?

LAW AND ANALYSIS:

     In light of contemporary fashions trends, it has been our
practice to classify men's style boxer shorts as either
underwear, sleepwear or shorts on a case-by-case basis.  See
Headquarters Ruling Letter (HRL) 956874, dated September 19,
1994; HRL 953487, dated April 22, 1993; HRL 953005, dated
December 24, 1992; HRL 951981, dated September 8, 1992; HRL
087940, dated September 16, 1991.  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 recent
decisions in this area, we have applied the criteria to boys'
boxer style shorts, mindful of the fact that garments for
children are not sized for adults.  See HRL 957002, dated
September 26, 1994.  Thus, for example, a garment sized for
children should be appreciably less than 17 inches, especially in
the smaller sizes.  

     In this instance, the garments possess only one of the
criterion associated with non-underwear and appear to be
appropriately sized for this purpose.  Thus, they are entitled to
a presumption that they are classifiable as underwear.  We note
that a visible elasticized waistband has normally been associated
with underwear.  The addition of jacquard lettering to the
waistband does not amount to an impediment for this purpose. 
While we acknowledge that the screen printing alters the texture
or hand of the finished product, in our judgment it does not
render the shorts bulky or uncomfortable when worn beneath
another garment.  Consequently, we conclude that the subject
merchandise is properly classified as boys' underpants. 

HOLDING:

     The subject merchandise is classifiable under subheading
6107.11.0020, HTSUS, which provides for boys' underpants and
briefs, knitted or crocheted, of cotton.  The applicable rate of
duty is 7.8 percent ad valorem.  The textile 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
                         Commercial Rulings Division