Classification of boxer style shorts; unisex garments worn as outerwear; classifiable as women's shorts in Heading 6204
Active· CBP ruling HQ 087938· Issued 1990-12-13
Ruling text
HQ 087938
December 13, 1990
CLA-2 CO:R:C:G 087938 CC
CATEGORY: Classification
TARIFF NO.: 6204.62.4055
Ms. Bernadette Lantz
The Blantz Company
717C Powell Avenue
Morgantown, WV 26505
RE: Classification of boxer style shorts; unisex garments worn
as outerwear; classifiable as women's shorts in Heading 6204
Dear Ms. Lantz:
This letter is in response to your inquiry of August 11,
1990, requesting tariff classification of boxer style shorts. A
sample was submitted for examination.
FACTS:
The submitted sample is men's boxer style shorts made of 100
percent cotton woven fabric. It has a 1 inch elasticized
waistband and a small pouch, which is sewn to the inside of the
shorts at the bottom of the waistband and appears to be able to
hold change, keys, etc. The shorts have multi-colored designs
printed on them.
The submitted shorts have the following dimensions: the
waist is 23 inches; the side length is 16 inches; the leg opening
is 11 inches; the fly opening is 6 inches; the inseam is 5
inches; the front rise is 13 inches; the back rise is 15 inches;
the side length is 16 inches; and the seat width is 23 inches.
ISSUE:
Whether the submitted boxer shorts are classifiable as
underwear or outerwear?
If outerwear, whether the submitted shorts are classifiable
as a men's or a women's garment?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
In Headquarters Ruling Letter (HRL) 087939, dated November
29, 1990, copy enclosed, we stated that certain boxer shorts,
often sold with men's underwear, were actually worn by both men
and women as outerwear, based in part on information provided by
the trade. In addition, their design features, e.g., the novelty
print, and their dimensions, which were cut smaller than the
typical men's boxer shorts, suggested they were worn as outerwear
by men and women. Therefore that merchandise was not
classifiable as underwear, but, instead, was classifiable as
shorts. Because it was worn by both men and women, Note 8 to
Chapter 62, HTSUSA, was applicable. It provides that articles of
Chapter 62 which cannot be identified as either men's or boys'
garments or as women's or girls' garments are to be classified in
the headings covering women's or girls' garments. Therefore
those articles were classifiable in Heading 6204, HTSUSA, which
provides for women's and girls' shorts.
The boxer shorts at issue have several features not common
to underwear. First, like the merchandise of HRL 087939, the
submitted shorts have dimensions of a smaller cut than typical
of men's boxer shorts. Second, the novelty print, although
sometimes present on underwear, is normally indicative of
outerwear. Third, they include a pouch that could hold change,
etc., which is certainly not typical of underwear. The presence
of these features persuades us that the submitted shorts are not
classifiable as men's underwear. Similar in many ways to the
merchandise of HRL 087939, they are classifiable as women's
shorts in Heading 6204.
HOLDING:
The submitted boxer shorts are classifiable under subheading
6204.62.4055, HTSUSA, which provides for women's or girls' suits,
ensembles, suit-type jackets, blazers, dresses, shirts, divided
skirts, trousers, bib and brace overalls, breeches and shorts
(other than swimwear), trousers, bib and brace overalls, breeches
and shorts, of cotton, other, other, shorts, women's. The rate
of duty is 17.7 percent ad valorem, and the textile category is
348.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
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.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure
Source: rulings.cbp.gov — ruling 087938, retrieved 2026-10-12T05:20:12Z, republished verbatim. This digest is informational; only CBP issues binding rulings.