Classification of Woven Cotton Briefs--Your Case Number HK144/88

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