CLA-2 CO:R:C:T 952370 SK
Elon A. Pollack
Politis, Pollack & Doram
3255 Wilshire Blvd., ste.1688
Los Angeles, CA 90010
RE: Classification of a man's all-white 100% knit cotton
V-neck upper body garment; T-shirt of heading 6109, HTSUSA v.
pullover of heading 6110, HTSUSA; EN to heading 6109;
Textile Category Guidelines, CIE, 36/79 and CIE 6/87; HRL
084849 (2/23/90); United States v. C.J. Tower & Sons of
Buffalo, N.Y., 48 CCPA 87, C.A.D. 770 (1961); EN not
applicable where they disregard a garment's common and
commercial identity; T-shirts do not have long sleeves;
heading 6110, HTSUSA.
Dear Mr. Pollack:
This is in response to your inquiry of May 21, 1992,
requesting the tariff classification of a men's V-neck upper body
garment. A sample was submitted to this office for examination.
FACTS:
Style 1111 is a men's all-white V-neck upper body garment
which is constructed from 100% cotton, finely knit jersey. Based
upon Customs laboratory analysis, the fabric weight is 171.5
grams per square meter. The garment features a rib knit, crew
neckline, close-fitting, hemmed long sleeves, and a hemmed
bottom.
The garment will be imported from the People's Republic of
China.
ISSUE:
Whether a long sleeved upper body garment is properly
classifiable as a T-shirt under heading 6109, HTSUSA?
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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) taken in order.
GRI 1 provides that classification shall be determined according
to the terms of the headings and any relative section or chapter
notes.
At issue is whether a long sleeved upper body garment is
classifiable as a T-shirt under the HTSUSA. Heading 6109,
HTSUSA, provides for T-shirts, singlets, tank tops and similar
garments, knitted or crocheted. The Explanatory Notes (EN) to
the Harmonized Commodity Description and Coding System, although
not legally binding, are the official interpretation of the
tariff at the international level. The EN state in pertinent
part:
"The term 'T-shirts' means lightweight knitted or crocheted
garments of vest type, of cotton or man-made fiber, not
napped, nor of pile or terry fabric, in one or more colours,
with or without pockets, with long or short close-fitting
sleeves, without buttons or other fastenings, without
collar, without opening in the neckline, having a close-
fitting or lower neckline (round, square, boat-shaped or
V-shaped). These garments may have decoration, other than
lace, in the form of advertising, pictures or an inscription
in words, obtained by printing, knitting or other process.
The bottom of these garments, usually hemmed, is never made
with a ribbed waistband, drawstring or other means of
tightening."
The EN to this heading state that garments with long or
short close-fitting sleeves may be classified within heading
6109, HTSUSA, as T-shirts. This language, however, is a
substantial deviation from Customs' previous definition of
T-shirts under the Tariff Schedules of the United States (TSUSA)
which was replaced by the HTSUSA in January 1989. Previous
definitions of T-shirts, in use for classifications under the
TSUSA, were more specific and precluded long sleeved garments
from being classified as T-shirts. This view was in accordance
with the Textile Category Guidelines existing at the time, CIE
1998/64, and numerous dictionary definitions, a sampling of which
follows:
The Random House College Dictionary, (1968), defines a
T-shirt as "a lightweight shirt, close-fitting and with
a round neckline and short sleeves...
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The Living Webster Encyclopedic Dictionary, (1975), defines
a T-shirt as "a collarless, lightweight, short sleeved
pullover shirt of cotton...
The Oxford American Dictionary, (1980), defines a T-shirt
as "a short sleeved shirt having the shape of a T...
Webster's II New Riverside Dictionary, (1984), defines a
T-shirt as "a short sleeved, collarless men's undershirt...
The American Heritage Dictionary of the English Language,
(1992), defines a T-shirt as "a short sleeved collarless
undershirt... . [emphasis added]
The similarity of the above definitions is convincing
evidence that the universally accepted definition of T-shirts
encompasses short sleeved shirts only. Moreover, as the court
established in United States v. C.J. Tower & Sons of Buffalo,
N.Y., 48 CCPA 87, C.A.D. 770 (1961), "tariff terms are to be
construed in accordance with their common and commercial
meanings."
The EN to heading 6109, HTSUSA, and the current Textile
Category Guidelines, CIE 6/87, which use wording taken directly
from the EN to heading 6109, HTSUSA, allow the classification of
long sleeved upper body garments as T-shirts. This goes directly
against the well-established commercial reality of what
constitutes T-shirts in the trade of the United States. This is
evidenced not only by the uniformity of the dictionary
definitions of T-shirts set forth supra, but also by how these
sort of garments are marketed both in this country and abroad.
For example, modified styles of basic T-shirts, which are
frequently seen in the fashion world today, are usually
advertised using an adjective which emphasizes the modified
feature (i.e., "over-sized tee", "long sleeved tee", "pique knit
tee"). These adjectives are necessary to inform the consumer in
which way the garment differs from the commonly known and
recognized garment identified as a T-shirt. The European market
also recognizes the basic shape and styling of the American T-
shirt as evidenced by an article in the trade magazine Hosiery
and Underwear, July 1991, which shows a British packaging label
for T-shirts which reads "2 Authentic American Styles T Shaped
Vests" and depicts traditional short sleeved T-shirts.
The above is persuasive evidence that T-shirts are commonly
and commercially known as basic, knit, collarless, short sleeved
garments. This office recognizes the significance of the EN and
the fact that they represent the official interpretation of the
nomenclature. However, in situations such as this where strict
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adherence to the EN would result in a classification which
contradicts how a garment is commonly and commercially recognized
in the United States, we are of the opinion that the U.S.
commercial practice should control. See Headquarters Ruling
Letter (HRL) 084849, dated February 23, 1990. Consequently, we
believe that Customs' previous practice under the TSUSA of
limiting T-shirts to short sleeved garments should be continued
under the HTSUSA, the EN to heading 6109, HTSUSA,
notwithstanding.
HOLDING:
Style 1111 is classifiable under subheading 6110.20.2065,
HTSUSA, which provides for men's or boys' knitted pullovers of
cotton with a duty rate of 20.7% ad valorem. The textile quota
category is 338.
The designated textile and apparel categories 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 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 for inspection at your local Customs office.
Due to the 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 importation of this merchandise to determine the
current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division