CLA-2 CO:R:C:T 951074
District Director of Customs
909 First Ave., Room 2039
Seattle, WA 98174
RE: Decision on Application for Further Review of Protest No.
3001-90-000840
Dear Sir:
This protest was filed against your decisions in the
liquidation of various entries involving the importation of men's
and women's silk undershirts produced in China.
FACTS:
The merchandise which is the subject of this protest
consists of various styles of men's and women's 100 percent silk
undershirts imported from China. The men's undershirts are
designated as style 6-0131A; the women's undershirts are
designated as style 6-0142B.
The men's silk undershirts were liquidated under subheading
6109.90.2010 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) which provides for T-shirts, singlets,
tank tops and similar garments, knitted or crocheted, of other
textile materials, other, men's or boys', containing 70 percent
or more by weight of silk or silk waste. The women's silk
undershirts were liquidated under subheading 6109.90.2020,
HTSUSA, which provides for T-shirts, singlets, tank tops and
similar garments, knitted or crocheted, of other textile
materials, other, women's or girls', containing 70 percent or
more by weight of silk or silk waste.
The protestant claims that the men's undershirts are
classifiable under subheading 6107.99.4010, HTSUSA, which
provides for men's or boys' underpants, briefs, nightshirts,
pajamas, bathrobes, dressing gowns and similar articles, knitted
or crocheted, other, of other textile materials, other,
containing 70 percent or more by weight of silk or silk waste.
The protestant claims that the women's silk undershirts are
classifiable under subheading 6108.99.4010, HTSUSA, which
provides for women's or girls' slips, petticoats, briefs,
panties, nightdresses, pajamas, negligees, bathrobes, dressing
gowns and similar articles, knitted or crocheted, other, of other
textile materials, other, containing 70 percent or more by weight
of silk or silk waste.
ISSUE:
Whether the men's silk undershirts at issue are classifiable
in Heading 6107, HTSUSA, and the women's silk undershirts are
classifiable in Heading 6108, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the 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.
The protestant contends that headings 6107 and 6108 include
underclothing. Concerning the issue whether undershirts are
classifiable in headings 6107 and 6108, we stated the following
in Headquarters Ruling Letter (HRL) 085685, dated December 10,
1990:
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." Funk & Wagnalls New Standard Dictionary of the
English Language (1939), defines 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... there is NO provision in heading 6108,
HTSUSA, for upper body undergarments...
Accordingly Customs has ruled that undershirts are
classifiable in Heading 6109. For example, in HRL 089280, dated
May 13, 1991, we ruled that women's cotton undershirts were
classifiable in Heading 6109. In HRL 089950, dated August 6,
1991, we ruled that silk, unisex undershirts were classifiable in
Heading 6109. Consequently the silk undershirts at issue are
properly classifiable in Heading 6109.
The protestant has also claimed that it detrimentally relied
on New York Ruling Letter (NYRL) 827780, dated March 8, 1988, in
which silk undershirts were classified in headings 6107 and 6108.
This matter was the subject of a separate Headquarters
determination, HQ 951089, in which the claims of detrimental
reliance were accepted.
HOLDING:
The men's silk undershirts are properly classified under
subheading 6109.90.2010 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) which provides for T-shirts,
singlets, tank tops and similar garments, knitted or crocheted,
of other textile materials, other, men's or boys', containing 70
percent or more by weight of silk or silk waste. The rate of
duty is 17 percent ad valorem.
The women's silk undershirts are properly classified under
subheading 6109.90.2020, HTSUSA, which provides for T-shirts,
singlets, tank tops and similar garments, knitted or crocheted,
of other textile materials, other, women's or girls', containing
70 percent or more by weight of silk or silk waste. The rate of
duty is 17 percent ad valorem.
However, in light of the acceptance of the protestant's
detrimental reliance claim, for purposes of this protest you
should reliquidate the men's silk undershirts at issue under
subheading 6107.99.4010, HTSUSA, and the women's silk undershirts
under subheading 6108.99.4010, HTSUSA, as indicated in
HQ 951089.
The protest should be allowed. A copy of this decision
should be attached to the Customs Form 19 and provided to the
protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division