CLA-2 CO:R:C:T 088572 JS
Tommy Lai
Hong Kong Economic & Trade Office
British Embassy
1233 20th Street, N.W.
Suite 504
Washington, D.C. 20030
RE: Women's cotton undershirt; underwear; classifiable heading
6108, HTSUSA
Dear Mr. Lai:
This is in reference to your letter of January 22, 1991, on
behalf of M/S A&P Sportswear Inc. requesting classification of a
women's cotton garment under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA).
FACTS:
The merchandise at issue, style no. 03202, is a woman's
finely knit, sleeveless crop top with a u-shaped neckline,
elasticized capping around the neckline and armholes, and a 1 1/2
inch elastic band at the bottom of the garment. There is a small
flowered print throughout the fabric. You state that the item is
made up of 55 percent rayon and 45 percent cotton fibers, and is
packed and shipped with matching briefs. It measures 6 inches
from neck to waist in the back, and 8 inches from neck to waist
in the front; it does not, therefore, extend to the waist of the
wearer.
ISSUE:
Whether the present merchandise is classified as outerwear
or underwear under the HTSUSA.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 provides that classification shall be according
to the terms of the heading and any relevant chapter or section
notes.
2
Heading 6108, HTSUSA, provides for, inter alia, women's or
girls' slips, petticoats, briefs, panties, and similar articles.
The Explanatory Notes, the official interpretation of the tariff
at the international level, state that the heading includes two
separate categories of knitted or crocheted clothing for women or
girls, one of which covers the items listed above as
"underclothing."
The fabric and styling of the merchandise at issue indicates
that the garment is intended for use as underwear. The finely
knit material is thin, soft and flexible for a comfort fit; the
flowered pattern is similar to the common print style
traditionally associated with women's briefs and panties.
Moreover, the elasticized capping is a distinctive feature of
underwear, whereas outerwear will generally have hidden hems or
specially finished edges and virtually none that are elasticized.
In all respects, this item has the characteristics of a garment
that is worn as underwear.
HOLDING:
The present merchandise is properly classified under heading
6108.92.0015, HTSUSA, which provides for women's or girls' slips,
petticoats, briefs, panties, nightdresses, pajamas, negligees,
bathrobes, dressing gowns and similar articles, knitted or
crocheted: other: of man-made fibers, underwear: other: women's,
textile category 652 and dutiable at the rate of 17 percent ad
valorem.
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 your client check, close 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 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, your client should contact its
3
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