CLA-2 CO:R:C:T 951246 HP
Ms. Sara Y. Okaya
Mast Industries, Inc.
P.O. Box 9020
100 Old River Road
Andover, MA 01810
RE: NYRL 853162 modified. camisole; underwear
Dear Ms. Okaya:
This is further to your letter of June 1, 1990, in which you
requested a binding classification ruling of a woman's cropped
camisole.
FACTS:
The merchandise at issue consists of Style VSP253, a woman's
cropped camisole made of 89% nylon and 11% raschel knit lace-like
fabric. The sewn-in cups are 85% cotton and 15% spandex. The
garment has this shoulder straps, a scalloped neckline and hem,
and a bow in the center of the neckline.
In NYRL 853162 of July 3, 1990, we classified this garment
under subheading 6108.92.0015, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), as other women's underwear. We
have had occasion to review that decision and have determined
that the ruling is in error.
ISSUE:
Whether the original classification of this garment was
correct?
LAW AND ANALYSIS:
Heading 6108, HTSUSA, provides for, inter alia, women's or
girls' slips, petticoats, briefs, panties and similar articles.
The General Rules of Interpretation (GRIs) to the HTSUSA govern
the classification of goods in the tariff schedule. GRI 1
states, in pertinent part, that "... classification shall be
determined according to the terms of the headings and any
relative section or chapter notes ...." Goods which cannot be
classified in accordance with GRI 1 are to be classified in
accordance with subsequent GRIs, taken in order.
Heading 6108, HTSUSA, provides for, inter alia, women's or
girls' slips, petticoats, briefs, and panties. The Explanatory
Notes to this heading merely names these articles "un
derclothing." Heading 6108, therefore, prima facie provides for
underwear at the international level. Heading 6109, HTSUSA,
provides for, inter alia, women's or girls' t-shirts, singlets,
tank tops, and similar garments. The EN to this latter heading
includes for classification therein singlets and other vests.
Webster's New World Dictionary (1988) defines singlets as a
"man's undershirt esp. a sleeveless one," and vests as "girls
undershirts." See also Funk & Wagnalls New Standard Dictionary
of the English Language (1939), defining 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. This, in addition to
the fact that there is no provision in heading 6108, HTSUSA, for
upper body undergarments, causes us to conclude that
classification in heading 6109, HTSUSA, is correct. NYRL 853162
is modified accordingly.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 6109.90.1090, HTSUSA, textile
category 639, as t-shirts, singlets, tank tops and similar
garments, knitted or crocheted, of other textile materials, of
man-made fibers, women's or girls', other. The applicable rate
of duty is 34 percent ad valorem.
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 negotiations 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.
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 importing the merchandise to determine
the current status of any import restraints or requirements.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying NYRL
853162 of July 3, 1990, pursuant to 19 C.F.R. 177.9(d)(1)
(1989), to reflect the above classification effective with the
date of this letter. This letter is not to be applied
retroactively to NYRL 853162 (19 C.F.R. 177.9(d)(2) (1989)) and
will not, therefore, affect the transaction for the importation
of your merchandise under that ruling. However, for the purposes
of future transactions in merchandise of this type, including
that for which the present classification is requested, NYRL
853162 will not be valid precedent. We recognize that pending
transactions may be adversely affected by this modification, in
that current contracts for importations arriving at a port
subsequent to the release of HRL 951246 will be classified under
the new ruling. If such a situation arises, you may, at your
discretion, notify this office and apply for relief from the
binding effects of the new ruling as may be dictated by the
circumstances. However, please be advised that in some instances
involving import restraints, such relief may require separate
approvals from other government agencies.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division