CLA-2 CO:R:C:T 089999 JS
Morgan Okada
M. Bowers & Co., Inc.
521 Ala Moana Blvd., #210
Honolulu, HI 96813
RE: Oversize garment similar to a T-shirt; not beach robe;
pullover; classifiable heading 6110, HTSUSA
Dear Mr. Okada:
This is in reference to your letter of June 19, 1991,
requesting classification of a ladies' oversized T-shirt under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). The sample which you submitted for examination will
be returned under separate cover.
FACTS:
The sample is made of a finely knit 55 percent polyester/55
cotton material. It has short sleeves with applied hems, a round
hemmed neckline, an applied hem bottom, and extends to the
midthigh area of the wearer. The front of the garment has 3 1/2
inch lettering which reads "OFFICIAL HAWAII SHOPPING SHIRT," and
two 8x10 inch pockets near the bottom.
In your letter you state that this garment is designed as a
beach coverup or beach robe, to be worn over a swimsuit when
necessary.
ISSUE:
What is the classification of an oversized T-shirt designed
to be worn as a beach coverup.
-2-
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 determined
according to the terms of the heading and any relevant section or
chapter notes.
Heading 6110 provides for knit sweaters, pullovers,
sweatshirts, waistcoats and similar articles. The Explanatory
Notes, the official interpretation of the tariff at the
international level, states that the heading covers a category of
knitted or crocheted articles, without distinction between male
or female wear, designed to cover the upper parts of the body.
The Textile Category Guidelines, CIE 13/88 (November 23, 1988),
which assists in the interpretation of the text of the tariff,
state that heading 6110 includes:
garments commercially known as cardigans, sweaters,
pullovers, sweater vests, etc. They cover the upper body
from the neck or shoulders to the waist or below (as far as
the mid-thigh area)
The dimensions of this garment clearly indicate that the
upper body, as well as much of the lower body, would be covered
when the garment is worn. Since the Guidelines include garments
that may reach as far as the mid-thigh area, the length of the
present merchandise does not exclude it from this heading.
The sample is an oversized pullover that is susceptible of
a number of different uses, only one of which is as a beach
cover-up. As a multipurpose garment, considering its length, it
is precluded from classification under Heading 6109, which
provides for T-shirts, or under Heading 6108, which provides for
beachrobes. Neither provision describes the merchandise while
Heading 6110 does specifically provide for pullovers.
With reference to your statement that Headquarters ruling
082239 provides a "better description/classification of the
garment", we disagree. The garments which were the subject of
HQ 082239 had eight to nine inch side slits; were closer fitted
and in fact did not bear any resemblance to an oversized T shirt.
-3-
HOLDING:
The garment at issue is classified as a pullover under
subheading 6110.20.1030, HTSUSA, which provides for sweaters,
pullovers, sweatshirts, waistcoats (vests) and similar articles,
knitted or crocheted: of cotton: other, other: other: women's or
girls', textile category 339, dutiable at the rate of 20.7
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 you 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, you should contact the 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
stermasi library
089999
6cc A.D. Seaport
2cc CIE