CLA-2 CO:R:C:G 085848 CB
Ms. Tracy Spencer
Expeditors International
P. O. Box 45257
Atlanta, GA 30320
RE: Classification of men's garment
Dear Ms. Spencer:
This is in response to your letter of October 4, 1989, on
behalf of M & F Girbaud, requesting a classification ruling under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), for certain knit pullovers.
FACTS:
Two garments,which you identified as men's wear, were
submitted for classification. Style 7M862 is of 100 percent
cotton, finely knit pique fabric containing 20 stitches per two
centimeters counted in the horizontal direction. The garment
features a rib knit mock turtleneck; long, raglan sleeves with
rib knit cuffs; and a hemmed waist with side slits. An
embroidered logo is located on the left chest.
Style 8M818 is of 100 percent cotton, finely knit jersey
fabric containing 30 stitches per two centimeters counted in the
horizontal direction. The garment features a rib knit, mock
turtleneck; long, set in sleeves with rib knit cuffs, and a
hemmed waist. The front panel of the garment contains a large
screen printed design.
ISSUE:
Whether the subject garments are classifiable as men's
garments under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
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taken in order. GRI 1 provides that the starting point is the
terms of the headings of the tariff and any relevant section or
chapter notes.
Heading 6110, HTSUSA, provides for sweaters, pullovers,
sweatshirts, waistcoats and similar articles. Style 7M862 is
labeled as a size M and meets the specifications for a men's size
medium garment of this style. Therefore, style 7M862 is
classifiable in subheading 6110.20.2065, HTSUSA, which provides
for men's or boys' pullovers knitted or crocheted.
Regarding style 8M818, the question arises whether to
classify the same as a men's or women's garment. The garment is
labeled "One Size Fits All". Explanatory Note 8, Chapter 61,
provides that garments which cannot be identified as men's or
women's are to be classified in the headings for women's
garments. The Explanatory Notes constitute the official
interpretation of the tariff at the international level. It is
Customs position that garments of the type in question labeled
"One Size Fits All" are not sized to a specific customer and are
considered as unisex garments. Therefore, style 8M818 is
classifiable in the subheading providing for women's pullovers
within heading 6110, HTSUSA.
HOLDING:
Style 7M862 is classifiable in subheading 6110.20.2065,
HTSUSA, which provides for sweaters, pullovers, sweatshirts,
waistcoats (vests) and similar articles, knitted or crocheted, of
cotton, other, other, men's or boys. The rate of duty is 20.7
percent ad valorem and the textile category is 338.
Style 8M818 is classifiable in subheading 6110.20.2075,
HTSUSA, which provides for sweaters, pullovers, sweatshirts,
waistcoats (vests) and similar articles, knitted or crocheted, of
cotton, other, other, women's or girls'. The rate of duty is
20.7 percent ad valorem and the textile category is 339.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the tariff number) 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.
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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 issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division