CLA-2 CO:R:C:T 089280 JS
Tommy Lai
Hong Kong Economic & Trade Office
British Embassy
1233 20th Street, N.W.
Suite 504
Washington, D.C. 20030
RE: Modification of HRL 088572 concerning women's cotton
undershirt; underwear; classifiable heading 6109, HTSUSA
Dear Mr. Lai:
Headquarters Ruling Letter (HRL) 088572 issued to you on
April 24, 1991, classified a women's cotton undershirt under
heading 6108 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). Upon further review, that
classification is determined to be in error.
FACTS:
The merchandise at issue is a women's cotton knit undershirt
as described in detail under the facts of HRL 088572. This item
was classified as other women's knit underwear of heading 6108,
HTSUSA.
ISSUE:
Whether classification of the subject merchandise as
women's knit underwear of heading 6108 is appropriate under the
HTSUSA.
LAW AND ANALYSIS:
Customs policy in the classification of women's underwear
has centered around a distinction between the type of underwear
provided for under heading 6108 and that of heading 6109, HTSUSA.
The Explanatory Notes of heading 6108 separates the goods of this
2
heading into two categories; the applicable category here is that
which contains "namely slips, petticoats, briefs, panties and
similar articles (underclothing)." All of these items are
garments which are worn below the waist. Heading 6109, on the
other hand, provides for women's underwear which is worn above
the waist, as indicated by the terms of the headings and
subheadings. See, HRL 085685 (issued December 10, 1990) which
underlined this distinction as follows:
Heading 6109, HTSUSA, provides for, inter alia, women's or
girl's t-shirts, singlets, tank tops, and similar garments.
The EN to this latter heading includes for classification
therein "singlets and other vests." Funk & Wagnalls New
Standard Dictionary of the English Language (1939), defines
singlets as "underwear," and vests as "an undershirt,
especially one for women's wear." Underwear-type shirts
are therefore prima facie provided for at the international
level in heading 6109...there is NO provision in heading
6108, HTSUSA, for upper body garments...
Therefore, since the subject of HRL 088572 is a tank-style
undergarment worn above the waist, it is properly classified as
women's underwear of heading 6109, HTSUSA.
HOLDING:
The merchandise at issue is correctly classified under
subheading 6109.10.0037, HTSUSA, which provides for T-shirts,
singlets, tank tops and similar garments, knitted or crocheted:
of cotton: women's or girls': underwear, textile category 352,
dutiable at the rate of 21 percent ad valorem.
HRL 088572 is modified accordingly pursuant to 19 CFR
177.9(d).
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
your client 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.
3
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
local Customs Office prior to importing the merchandise to
determine the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division