CLA-2 CO:R:C:G 084865 CB
Beth C. Brotman, Esq.
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, New York 10004
RE: Reconsideration of NYRL 833716
Dear Ms. Brotman:
This ruling letter is in response to your letter of June 15,
1989, on behalf of McCrory Stores, requesting a reconsideration
of the classification ruling issued by the New York Region under
the Harmonized Tariff Schedule of the United States (HTSUSA), for
women's knit cropped undershirts.
FACTS:
The inquirer submitted a sample crop top and bikini set.
The crop top sample at issue, style 10181, is a ladies' finely
knit, sleeveless, 100 percent cotton crop top. It extends from
the shoulders to below the chest but it does not reach the waist.
The garment has 2 inch wide shoulder straps, a scoop neckline,
and an elasticized waistband at the bottom. There are also
narrow elastic strips of fabric around the neck and armholes.
NYRL 833716 classified the merchandise in the provision for
"other garments, knit..., of cotton, tops, women's," in
subheading 6114.20.0010, HTSUSA. The bikini was classified in
subheading 6108.21.0010, HTSUSA, which provides for "women's...
briefs and panties, knit...of cotton,". The ruling explained the
difference in classification between the two styles by saying
"the appearance and structure of this garment (the top) indicate
that it would not be worn as underwear." The importer has
requested a reconsideration of the crop top rulling.
ISSUE:
Whether the crop top was properly classified in heading
6114, HTSUSA?
-2-
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 the starting point is the
terms of the headings of the tariff and any relevant section or
chapter notes.
NYRL 833716 classified the subject crop top in subheading
6114.20.0010, HTSUSA, which provides for other garments, knitted
or crocheted, of cotton, tops. Heading 6114, HTSUSA, covers
garments which are not included more specifically in other
headings within the Chapter. The importer has requested a
reconsideration of the New York ruling on the grounds that the
fabric is too sheer for use as outerwear and that the merchandise
is advertised and sold as a crop top and bikini set. The
importer also provided, as supporting evidence, a circular which
advertises the merchandise as under garments and a sworn
affidavit from the buyer of intimate apparel stating that the
merchandise is bought and sold as intimate apparel.
Customs has previously ruled that classification of
merchandise cannot be governed on the basis of which department
within a store the merchandise is sold. However, it can be taken
into consideration along with any other evidence which supports
the importer's position. In this particular instance, the
importer has adequately documented his claim that the subject
merchandise is underwear. The advertising circular clearly shows
the crop top and bikini being sold as an underwear set and the
sworn affidavit indicates that the merchandise was purchased as
part of the intimate apparel line. Additionally, the narrow
elastic strips of fabric around the crop top's neck and armholes
are typical of what is used as underwear.
Based on the information submitted, the subject merchandise
is classifiable in subheading 6109.10.0037, HTSUSA, as underwear.
The bikini remains classified in subheading 6108.21.0010, HTSUSA.
HOLDING:
The subject ladies' knit crop top is classifiable in
subheading 6109.10.0037, which provides for T-shirts, singlets,
tank tops and similar garments, knitted or crocheted, women's or
girls', underwear. The textile category is 352 and the rate of
duty is 21 percent ad valorem.
The bikini underwear is classifiable under subheading
6108.21.0010, HTSUSA, which provides for women's or girls' briefs
and panties, knitted or crocheted, of cotton. The rate of duty
is 8.1 percent ad valorem and the textile category is 352.
-3-
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.
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 issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
Your sample will be returned to you under separate cover.
NYRL 833716 is revoked in part pursuant to 19 CFR 177.9(d).
Sincerely,
John Durant, Director
Commercial Rulings Division