CLA-2 CO:R:C:G 087211 CMR
Mr. Luis Alberto Sanchez
Commercial Minister Counselor
Embassy of Peru
1700 Massachusetts Avenue, N.W.
Washington, D.C. 20036
RE: Classification of various knit upper body garments
Dear Mr. Sanchez:
This ruling is in response to your request of May 18, 1990,
regarding the classification of various knit upper body garments.
Twelve styles were received by Customs for classification.
However, thirteen garments are involved since one style, L, has
two variations, L1 and L2. The garments are identified by a
letter of the alphabet.
FACTS:
Style A is a pullover garment with a crew neck, long sleeves
with hemmed cuffs, and a loose-fitting, hemmed bottom. At each
side on the bottom are two-inch high slits. The garment also
features sewn-in shoulder pads, dropped shoulders, an overall
oversized appearance, and one and one-half inch wide sewn-in
fabric inserts on each sleeve and near the bottom of the body
fabric. The garment is made of 100 percent cotton knit fabric
which is a not lightweight underwear type fabric.
Style B is a pullover garment which features a mock
turtleneck with a V-shaped front slit, oversized appearance,
dropped shoulders, long sleeves with a square bottom at the
shoulder seams and hemmed cuffs and a loose-fitting, hemmed
bottom. The garment is made of 100 percent cotton knit fabric
which is not lightweight underwear type fabric.
Style C is a pullover garment with a mock turtleneck, inside
shoulders pads, short, hemmed sleeves, a hemmed bottom, and a
chest pocket with an embroidered logo. The garment is made of
100 percent cotton, lightweight knit fabric.
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Style D is a long-sleeved pullover garment with a crew
neck, ribbed knit cuffs, and a ribbed knit bottom. The garment
is made of 100 percent cotton, French terry knit fabric. The
garment is decorated with extensive embroidery and appliques.
Style E is a pullover garment with a crew neck, long, hemmed
sleeves, wide armholes, a hemmed bottom, dropped shoulders and a
chest pocket with a printed logo on it. The garment is made of
100 percent cotton, finely knit fabric.
Style F is a short-sleeved pullover garment with a crew
neck, hemmed sleeves and a hemmed bottom. It also has dropped
shoulders. The garment is made of 100 percent cotton, finely
knit fabric.
Style G is a short-sleeved pullover garment with a double
crew neck, hemmed bottom, and a printed logo on the chest. The
inside of the sleeve ends are made with a fabric facing in a
contrasting color which matches the color of the top layer of the
double crew neck and the color of the chest logo. The sleeves
are made of three pieces not including the facing material. The
garment is made of 100 percent cotton, finely knit fabric.
Style H is a crew neck pullover with a wide opening at the
neckline. The garment has baggy short sleeves with ribbed knit
cuffs, a chest pocket and a hemmed bottom that is slightly lower
in the back than in the front. The garment is made of 100
percent cotton, finely knit fabric.
Style I is a pullover garment with a round, capped neckline,
sewn-in shoulder pads, dropped shoulders, and short hemmed
sleeves and a hemmed bottom. The garment also has a chest pocket
with embroidered logo and a functional drawstring approximately
six inches above the bottom. The garment is made of 100 percent
cotton, finely knit fabric.
Style J is a pullover garment with a crew neck, raglan long
sleeves with ribbed knit cuffs and a ribbed knit bottom. The
garment is made of 100 percent cotton French terry knit fabric.
It is made with three front panels and one back panel. There is
an embroidered logo over the chest.
Style K is a pullover garment with a double crew neck, short
hemmed sleeves, a hemmed bottom, an inset chest pocket with a
printed logo on it. Contrasting fabric is used on the sides and
under the arms. This fabric makes up four pieces on each side of
the garment. This garment is of pieced fabric construction. The
garment is made of 100 percent cotton, finely knit fabric.
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Style L1 is an oversized pullover garment with dropped
shoulders, short, hemmed sleeves, a hemmed bottom and a round,
capped neckline. The garment is wide-bodied and loose-fitting.
It has a chest pocket with embroidery on it. The garment is made
of 100 percent cotton knit fabric of pique construction.
Style L2 is identical to style L1 except that it is made of
slightly heavier fabric according to the embassy.
All of the garments extend from the neck and shoulders to
the waist or below. They are all size medium, except D (one size
fits all), E and F (no size given), and J and L (large and extra
large).
You have not indicated whether these garments are intended
for wear by men or women and the styling and sizing features are
not helpful in this regard. As we cannot clearly tell whether
these are men's or women's garments, following Note 8, Chapter
61, the garments will be classified in the headings covering
women's garments.
ISSUE:
Are the subject garments classified as T-shirts or similar
to T-shirts in heading 6109, HTSUSA, or as pullovers of heading
6110, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, provided such
headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
The Explanatory Notes, which are the official interpretation
of the HTSUS at the international level, provide guidance as to
the meaning of the term "T-shirt".
The term "T-shirts" means lightweight knitted or
crocheted garments of the vest type, of cotton or man-made
fibre, not napped, nor of pile or terry fabric, in one or
more colours, with or without pockets, with long or short
close-fitting sleeves, without buttons or other fastenings,
without collar, without opening in the neckline, having a
close-fitting or lower neckline (round, square, boat-shaped
or V-shaped). These garments may have decoration, other
than lace, in the form of advertising, pictures or an
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inscription in words, obtained by printing, knitting or
other process. The bottom of these garments, usually
hemmed, is never made with a ribbed waistband, drawstring or
other means of tightening.
Customs believes the phrase "garments of the vest type" is a
Briticism to denote underwear type garments. This belief is
based on the definition of vest as a British term for an
undershirt.
The Explanatory Notes offer guidance as to which garments
are considered T-shirts or similar to T-shirts. Likewise, the
Textile Category Guidelines, CIE 13/88 (Nov. 23, 1988), which
were utilized under the previous tariff schedule and continue to
be employed as technical reference offer similar guidance as to
the characteristics of T-shirts.
Other T-shirts in Heading 6109 [(aside from men's and
boys' white underwear style cotton T-shirts)], . . . must be
constructed of the underwear type and from lightweight, knit
underwear-type fabric, not napped, nor of pile or terry
fabric, with or without pockets, and with long or short
close-fitting sleeves. The garments should have a close-
fitting or lower neckline (round, square, boat-shaped or V-
shaped) and may have decoration, other than lace, in the
form of pictures, words, or letters, obtained by printing,
knitting, or other processes. The bottom of the garment is
usually hemmed. A ribbed waistband, a drawstring, or other
tightening at the waist is not allowed. Buttons or other
fastenings, openings in the neckline, and collars, are not
allowed. [Emphasis added.] CIE 13/88, at 12.
The Guidelines used before November of 1988 were stricter than
those in use now in regard to acceptable features for T-shirts.
The garments which fail classification as T-shirts today, would
have failed classification as T-shirts under the previous tariff.
All but one of the garments, style F, submitted for this
ruling possess features which preclude them from classification
as T-shirts or similar to T-shirts. These features include the
type of fabric used in making the garment, looseness of fit,
shoulder pads, side slits, pieced fabric construction, a
turtleneck or mock turtleneck, extensive embroidery or applique
work, special constructions around the neck or sleeves, and
ribbed knit sleeve cuffs or waistband.
Since you requested it, we will discuss each sample and the
reasons for its classification as other than a T-shirt (with the
exception of style F which is classified as a T-shirt).
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Each style is precluded from classification as a T-shirt or
similar to a T-shirt for the following reasons:
Style A - because it is not made of lightweight
underwear type fabric and has an oversized appearance,
shoulder pads, side slits, and fabric inserts. These
features added together preclude it from classification as a
T-shirt or similar to a T-shirt although the presence of the
fabric inserts and oversized appearance alone are sufficient
to preclude such classification.
Style B - because it is not made of lightweight
underwear type fabric and has an oversized appearance, a
mock turtleneck with a V-shaped front slit, and a square
shoulder seam treatment. These features taken together
preclude the garment from classification as a T-shirt or
similar to a T-shirt.
Style C - because it has a mock turtleneck and shoulder
pads.
Style D - because it is made of French terry fabric,
has ribbed knit cuffs and a ribbed knit bottom. Addi-
tionally, style D is decorated with extensive embroidery and
applique work.
Style E - because the armhole has been cut very wide,
giving a wide loose-fitting shape to the upper sleeve. To
be classified as a T-shirt or similar to a T-shirt, the
garment must have close-fitting sleeves of the underwear
type.
Style F - is a T-shirt. It fits the description in the
Explanatory Notes and the Textile Category Guidelines.
Style G - because it has a double crew neck, sleeves
with contrasting facing meant to be worn cuffed, and pieced
fabric sleeves.
Style H - because it has baggy sleeves with ribbed knit
cuffs and a hemmed bottom that is slightly lower in the back
than in the front.
Style I - because it has a capped neckline, shoulder
pads and, in particular, a drawstring.
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Style J - because it is made of French terry fabric, is
of pieced fabric construction and has ribbed knit cuffs and
a ribbed knit bottom.
Style K - because it has a double crew neck and is of
pieced fabric construction.
Styles L1 and L2 - because they are not of lightweight,
knit, underwear-type fabric. They are made of pique knit
fabric. Additionally, they have capped necklines and an
oversized appearance.
HOLDING:
Style F is classified as a T-shirt in subheading
6109.10.0040, HTSUSA, textile category 339, dutiable at 21
percent ad valorem.
The remaining styles are classified as pullover garments in
subheading 6110.20.2075, HTSUSA, dutiable at 20.7 percent ad
valorem. As products of Peru, these garments are subject to
textile category 339-S.
The designated textile and apparel category may be
subdivided into parts. If so, the 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 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 updated weekly and
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.
Your samples will be returned, under separate cover, as
requested.
Sincerely,
John Durant, Director
Commercial Rulings Division