Boxer shorts; pajamas; sleepwear.
Issued October 31, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6207.91.3010
Headings: 6207
Product description
The merchandise in question is a pair of men's woven cotton boxer shorts, style 4103. The garment has a rolled elasticized waistband, two side seam pockets and a fly front opening with a one button closure. A horse logo is embroidered on the lower left leg. You state that the garment in question will be sold through the sleepwear departments of J.C. Penney stores and will be advertised in conjunction with a matching robe which, however, will be imported separately. The boxer shorts will be manufactured in China and will be imported through the ports of Los Angeles/Long Beach and Charlotte, North Carolina.
CBP rationale
Heading 6207, HTSUSA, provides for inter alia, men's or boys' pajamas and similar articles; subheading 6207.91.3010, HTSUSA, provides for men's cotton sleepwear. You have indicated that the garment in question will be sold through the sleepwear department of J.C. Penney and will be advertised in conjunction with a matching robe. Accordingly, Customs is of the opinion that the instant shorts are classifiable as sleepwear of heading 6207. E.g., Headquarters Ruling Letter (HRL) 088489 dated April 18, 1991; HRL 088635 dated May 24, 1991; and HRL 084090 dated June 12, 1990.
Full text
HQ 950023 October 31, 1991 CLA-2 CO:R:C:T 950023 CRS CATEGORY: Classification TARIFF NO.: 6207.91.3010 Ms. Laurie Everill J.C. Penney Purchasing Corporation P.O. Box 227474 Dallas, TX 75222-7474 RE: Boxer shorts; pajamas; sleepwear. Dear Ms. Everill: This is in reply to your letter dated October 11, 1991, in which you provided additional information to supplement a request from Florence A. Jurich, of A.J. Jurich Associates, Ltd., for a tariff classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample of the merchandise at issue was submitted for examination and is described below. FACTS: The merchandise in question is a pair of men's woven cotton boxer shorts, style 4103. The garment has a rolled elasticized waistband, two side seam pockets and a fly front opening with a one button closure. A horse logo is embroidered on the lower left leg. You state that the garment in question will be sold through the sleepwear departments of J.C. Penney stores and will be advertised in conjunction with a matching robe which, however, will be imported separately. The boxer shorts will be manufactured in China and will be imported through the ports of Los Angeles/Long Beach and Charlotte, North Carolina. ISSUE: The issue presented is whether the garment in question is properly classifiable as an article similar to men's pajamas. LAW AND ANALYSIS: Heading 6207, HTSUSA, provides for inter alia, men's or boys' pajamas and similar articles; subheading 6207.91.3010, HTSUSA, provides for men's cotton sleepwear. You have indicated that the garment in question will be sold through the sleepwear department of J.C. Penney and will be advertised in conjunction with a matching robe. Accordingly, Customs is of the opinion that the instant shorts are classifiable as sleepwear of heading 6207. E.g., Headquarters Ruling Letter (HRL) 088489 dated April 18, 1991; HRL 088635 dated May 24, 1991; and HRL 084090 dated June 12, 1990. HOLDING: The garment in question is classifiable in subheading 6207.91.3010, HTSUSA, under the provision for men's or boys' singlets...pajamas...and similar articles; other; of cotton; other; sleepwear. They are dutiable at the rate of 6.5 percent ad valorem and are subject to textile category 351. 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 subject to frequent renegotiations 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 internal issuance of the U.S. Customs Service, which is available for inspection at your 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 your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division
Ruling history
Robes and boxer-style shorts coordinated by color and designare class or kind of merchandise similar to sleepwear.
Classification of a Robe and Sleepwear-type Shorts and Pants
Classification of a women's top and shorts set
More rulings on the same tariff codes
The tariff classification of men’s apparel from China
The tariff classification of sleepwear from India
The tariff classification of men’s sleepwear from various countries
The tariff classification of pajamas from Guatemala and/or El Salvador
The tariff classification of men’s flannel sleep pants and pajamas from China
The tariff classification of men’s sleep pants from India and Indonesia
The tariff classification of sleep pants from China
The tariff classification of men’s woven garment from India.
The tariff classification of men’s woven garments from China.
The tariff classification of men’s woven sleep pants from Sri Lanka.
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