CLA-2 CO:R:C:T 950192 jb
District Director
U.S. Customs Service
U.S. Customhouse
1 East Bay Street
Savannah, GA 31401
RE: Decision on Application for Further Review of Protest No.
1704-91-100086; proper classification in heading 6110,
HTSUSA and, heading 6106, HTSUSA; consideration of
conspicuous and inconspicuous features in classifying
garments as similar to T-shirts
Dear Sir:
This is a decision on application for further review of a
protest timely filed on behalf of Cleasby Manufacturing Co. Inc.,
on March 19, 1991, against your decision regarding the
classification of cotton knit garments. All entries were
liquidated on December 21, 1991.
FACTS:
The merchandise at issue consists of two styles of cotton
knit upper body garments for women, imported from Israel.
Style number 05000 is described as a T-shirt type garment with
short sleeves, hemmed cuffs, a hemmed bottom and a crew neck
design. It is referred to as oversized, based on the dimensions
of the armholes and the fact that the sleeves are not close
fitting. The garment also has shoulder pads secured by means of
hook and loop strips, and a patch pocket at the chest.
Style number 05001 is also a short-sleeved upper body
garment with hemmed sleeves and a hemmed bottom, detachable
shoulder straps and a patch pocket. However, this style has a
V-neck design with a partial opening secured by two buttons. The
importer states that both garments are made of a lightweight knit
fabric measuring approximately 26 stitches per two centimeters.
No samples were provided to this office.
These garments were classified and liquidated in subheading
6110.20.2075, HTSUSA, which provides for sweaters, pullovers,
sweatshirts, waistcoats and similar items. The importer contends
that Style numbers 05000 and 05001 are unlike the garments of
heading 6110, HTSUSA, and that proper classification of the
garments is in heading 6109, HTSUSA and, 6106, HTSUSA,
respectively.
ISSUE:
Whether removable shoulder pads and oversized features
preclude classification of these garments as T-shirts or similar
to T-shirts in heading 6109, HTSUSA, or shirts and shirt-blouses
in heading 6106, HTSUSA, respectively, or whether classification
in heading 6110, HTSUSA, is appropriate?
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). GRI 1 requires
that classification be determined according to the terms of the
headings and any relative section or chapter notes, taken in
order. Where goods cannot be classified solely on the basis of
GRI 1, the remaining GRI will be applied, in the order of their
appearance.
Heading 6109, HTSUSA, provides for, among other things,
T-shirts and garments similar to T-shirts. The Explanatory Notes
to the Harmonized Commodity Description and Coding System (EN)
define T-shirts as:
lightweight knitted or crocheted garments of the vest type,
of cotton or man-made fibre, not napped, nor or 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.
Emphasis added.
The Textile Category Guidelines, CIE 13/88, dated November
23, 1988 (Guidelines), similarly define T-shirts as:
constructed of the underwear type and from lightweight, knit
underwear-type fabric, not napped, nor of pile or terry
fabric, with or without pockets, and with long or short
close-fitting sleeves. The garments should have a close-
fitting or lower neckline (round, square, boat-shaped or
V-shaped) and may have decoration, other than lace, in the
form of pictures, words, or letters, obtained by printing,
knitting or other processes. The bottom of the garment is
usually hemmed. A ribbed waistband, a drawstring, or other
tightening at the waist is not allowed. Buttons or other
fastenings, openings in the neckline, and collars, are not
allowed. Emphasis added.
As we were not provided with samples, our analysis is based
on the observations of the Customs Import Specialist who examined
the garments. Based on those observations, Style number 05000 is
stated to have, in addition to traditional T-shirt features,
sleeves which are not close fitting, shoulder pads, and oversized
armholes. Both the EN to heading 6109, HTSUSA, and the
Guidelines are clear in defining in explicit terms that in order
for a garment to be considered a T-shirt, it must have close-
fitting sleeves.
In classifying garments there are certain considerations
which assist in the determination of a T-shirt or similar to T-
shirt classification. These are as follows:
T-shirt:
The garment must have all the required features (as per the
EN and Guidelines), i.e., lightweight knit or crocheted
fabric, of cotton or man-made fabric, close-fitting sleeves,
and close-fitting or lower neckline. The garment cannot
consist of napped, pile or terry fabric, it cannot have
buttons or other fastenings, or a collar, and the bottom of
the garment cannot be made with a ribbed waistband,
drawstring or other means of tightening.
To qualify as similar to a T-shirt, the article must have
traditional T-shirt features and no more than two inconspicuous
features:
Similar to T-shirt:
1. one inconspicuous feature- e.g. shoulder pads
2. two inconspicuous features- e.g. shoulder pads and
embroidery
3. three inconspicuous features or even one conspicuous
feature (as in this case, sleeves which are not
close-fitting) precludes classification as similar to
T-shirt
The fact that Style number 05000 is stated as having sleeves
which are not close fitting, is a conspicuous feature which
precludes its classification in heading 6109, HTSUSA.
Heading 6106, HTSUSA, provides for women's or girls'
blouses, shirts and shirt blouses. The EN to heading 6106,
HTSUSA, state:
This heading does not cover garments with pockets below the
waist, with a ribbed waistband or other means of tightening
at the bottom of the garment or garments having an average
of less than 10 stitches per linear centimetre in each
direction counted on an area measuring at least
10 cm x 10 cm (see Chapter Note 4)
The Guidelines, also define the stitch count of blouses as
having:
an average of 10 or more stitches per linear centimeter in
each direction, counted on an area measuring at least 10
centimeters by 10 centimeters.
Style number 05001 is described as having approximately 26
stitches per two centimeters. No specific breakdown of these
measurements is provided, that is, stitches per linear centimeter
in each direction, horizontal and vertical. Upon subsequent
inspection by a Customs Import Specialist who had the sample
available at that time, the garment was found to have met the
requisite stitch count in both directions to warrant
classification in heading 6106, HTSUSA. Accordingly, the article
was improperly classified in heading 6110, HTSUSA.
HOLDING:
The garment referred to as Style number 05000 was properly
classified in subheading 6110.20.2075, HTSUSA, which provided for
women's or girls' sweaters, pullovers, sweatshirts, waistcoats
(vests) and similar articles, knitted or crocheted, of cotton,
other. The applicable rate of duty for that subheading in 1989,
when the articles were imported from Israel, was 5.3 percent ad
valorem with a 339 quota category.
Upon further examination the garment referred to as Style
05001 was determined to have been improperly classified in
heading 6110, HTSUSA. The proper classification of the garment
is in subheading 6106.10.0010, HTSUSA, which provides for women's
cotton knitted shirts, blouses or shirtblouses. As merchandise
classifiable within heading 6106, HTSUSA, was subject to the
U.S.-Israel Free Trade Agreement, these goods are accorded duty-
free treatment. The quota category is 339.
The protest should be granted only in part, that is, only as
it applies to Style 05001. A copy of this ruling should be
appended to the Form 19 Notice of Action and furnished to the
protestant.
Sincerely,
John Durant, Director