CLA-2 CO:R:C:T 951809 SK
Jerry Braff
Managing Director
Ardent Intimates, Ltd.
1685-B Scenic Avenue
Costa Mesa, CA 92626
RE: Revocation of HRL 085388 (9/29/89); classification of
ladies' knit underwear top proper under heading 6109, HTSUSA;
heading 6108, HTSUSA, does not provide for upper body
garments.
Dear Mr. Braff:
On September 29, 1989, this office issued you Headquarters
Ruling Letter (HRL) 085388, classifying ladies' knit camisole-
type underwear tops. Upon review, HRL 085388 is determined to be
in error and is accordingly revoked.
FACTS:
The garment the subject of HRL 085388, dated September 29,
1989, was a 100% cotton knit camisole-type top with a French neck
and narrow shoulder straps. The garment extends from the neck
and shoulders to below the waist. It is constructed from a
lightweight, sheer fabric and is scattered with pointelle
openwork and has a finished bottom. The garment is designed to
be worn as underwear.
HRL 085388 classified the garment under subheading
6108.91.0030, HTSUSA, which provides for women's or girls' slips,
petticoats, briefs, panties, nightdresses, pajamas, negligees,
bathrobes, dressing gowns amd similar articles, knitted or
crocheted, dutiable at a rate of 9% ad valorem with a textile
category of 350. This ruling served to revoke a prior
Headquarters ruling issued to you on July 31, 1989, referenced
HRL 084110. HRL 084110 classified the same merchandise under
subheading 6109.10.0037, HTSUSA, which provides for, inter alia,
underwear tops.
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ISSUE:
Whether ladies' knit underwear tops are classifiable under
headings 6108 or 6109, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is in accordance
with the General Rules of Interpretation (GRI's). GRI 1 provides
that classification shall be determined according to the terms of
the headings and any relative section or chapter notes, taken in
order.
Heading 6109, HTSUSA, provides for "T-shirts, singlets, tank
tops and similar garments, knitted or crocheted." The
Explanatory Notes (EN) to this heading state that "singlets and
other vests" are included in this provision. The word "vest" is
defined in Webster's New Collegiate Dictionary, (1977), as "a
knitted undershirt for women." The article at issue is a women's
knit camisole-style undershirt and therefore classification is
prima facie provided for in heading 6109, HTSUSA.
We note that Customs previously distinguished between the
types of underwear provided for in headings 6108 and 6109,
HTSUSA. See HRL 089280 of may 13, 1991. In that ruling it was
determined that undergarments are divided into two categories:
those which are worn below the waist of heading 6108, HTSUSA and
those which are worn above the waist of heading 6109, HTSUSA.
Accordingly, as the ladies' undershirt at issue is worn above the
waist, classification is proper under heading 6109, HTSUSA.
HOLDING:
The subject merchandise is classifiable 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. The rate of duty is 21% ad valorem
and the textile quota category is 352.
In order to ensure uniformity in Customs' classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1), HRL 085388
is revoked to reflect the above classification effective with the
date of this letter. If, after your review, you disagree with
the legal basis for our decision, we invite you to submit any
arguments you may have with respect to this matter. Any
submission you wish to make should be received within 30 days of
the date of this letter.
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This revocation is not retroactive. However, HRL 085388
will not be valid for importations of the subject merchandise
arriving in the United States after the date of this notice. We
recognize that pending transactions may be adversely affected
(i.e., merchandise previously ordered and arriving in the United
States subsequent to this revocation will be classified
accordingly). If it can be shown that you relied on HRL 085388
ruling to your detriment, you may apply to this office for
relief. However, you should be aware that in some instances
involving import restraints, such relief may require separate
approvals from other agencies.
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 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 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 applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division