CLA-2 CO:R:C:T 951627 jlj
6104.63.2060, 6110.30.3050, 6110.30.3055
Mr. Mike Osborne
P. O. Box 452
Magill
South Australia 5072
Australia
RE: Classification of Shorts and Top; Headings 6110, 6103 and
6104
Dear Mr. Osborne:
In your letter of March 1, 1992, you requested a tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) for two garments which you state are a
"basketball uniform." You intend to manufacture these garments
and sell them to importers in the United States. You submitted
two samples along with your letter. Both were received in this
office on April 27, 1992.
FACTS:
The sample "uniform" submitted consists of two parts--an
upper body garment (top) and a pair of shorts.
The top is a sleeveless pullover which is constructed of 100
percent nylon, finely knit, openwork mesh fabric. The top has a
V-neck, contrast coloring at the neckline and armholes, and 3 1/2
inch wide shoulder portions. It has name and numerical appliques
on the front and back panels. The top has a hemmed bottom.
The shorts are made of 100 percent nylon, finely knit
openwork mesh fabric which is fully lined with finely knit,
interlock fabric. They have a two inch wide, fully elasticized
waistband. They have appliques and overlaid strips of fabric at
each side, with a numerical applique on the left front side near
the hem. The shorts have hemmed leg openings.
You have not indicated whether the garments are for male,
female or unisex (i.e., by both sexes) wear, nor have you
indicated whether the garments will be imported plain or with the
appliques affixed. Our information is that the usual practice
among suppliers of sports uniforms is to carry the basic garments
in stock in various colors and to embroider or applique the
specific team identifiers as the garments are ordered.
ISSUE:
Is the instant top classified in Heading 6110, HTSUSA, while
the shorts are classified in Headings 6103 and 6104, HTSUSA,
depending upon the intended sex of the wearer, or are they
classified as other garments in Heading 6114, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRIs), taken
in order. GRI 1 provides that classification shall be according
to the terms of the headings and any relative section or chapter
notes.
The competing tariff headings are as follows:
Heading 6110--Sweaters, pullovers, sweatshirts, waistcoats
(vests) and similar articles, knitted or
crocheted
Heading 6103--Men's or boys' suits, ensembles, suit-type
jackets, blazers, trousers, bib and brace
overalls, breeches and shorts (other
than swimwear), knitted or crocheted
Heading 6104--Women's or girls' suits, ensembles, suit-type
jackets, blazers, dresses, divided skirts,
trousers, bib and brace overalls, breeches and
shorts (other than swimwear), knitted or
crocheted
OR
Heading 6114--Other garments, knitted or crocheted
The question here is whether the instant samples are
classified as ordinary garments in Heading 6110 for the pullover
and Headings 6103 or 6104 for the shorts, or as "other clothing"
in Heading 6114. Since Heading 6114 is a basket provision, the
garments are classified in Headings 6103, 6104 and 6110 unless
they are excluded from those provisions for some reason.
The Explanatory Notes (EN), the official interpretation of
the tariff at the international level, for Heading 6114 state
regarding Heading 6114:
This heading covers knitted or crocheted garments which
are not included more specifically in the preceding
headings of this Chapter.
The heading includes, inter alia:
* * *
(5) Special articles of apparel used for certain sports
or for dancing or gymnastics (e.g., fencing
clothing, jockeys' silks, ballet shirts,
leotards).
We believe that Heading 6114, as evidenced by the exemplars
stated above, is meant to cover specifically designed or
constructed sports garments. It is our opinion that the heading
does not cover all wearing apparel which could be worn for
sports, but only those sports clothes which are specially
designed to be worn in a particular sport and which would not
ordinarily be worn any other time.
Two previous Customs Headquarters Ruling Letters (HRL's)
provide guidance regarding what is included in Heading 6114. In
HRL 086973 of April 30, 1990, we ruled that certain padded hockey
pants were classified in Heading 6114 because they were
specifically designed for ice hockey and served a particular
function in providing protection for the player. These padded
pants are not ordinarily worn except while engaging in the sport.
In HRL 950846 of April 8, 1992, we ruled that cycling shorts
having a padded chamois insert in the seat and crotch area to
prevent chaffing, were special articles of apparel used in riding
a bicycle. Because the thick padding would be uncomfortable for
ordinary wear, and because of the unseemly appearance of the
garment when worn otherwise than in the sport, these shorts were
considered special articles of apparel for the sport of biking.
Both of the above-mentioned garments are distinguishable
from the samples before us. With the exception of the appliques,
which may or may not be sewn to the clothing at the time of
importation, there is nothing to distinguish them from an
ordinary mesh pullover or a pair of general purpose jogging
shorts. They are not made in a special fashion, nor do they
possess any special features which would make them uniquely
suited for playing basketball.
The same rationale applies to the pullover. We do not
believe that the mere addition of a name or numerical applique to
a garment is sufficient to consider the garments specially
designed for a particular sport. The appliques merely serve as
identifiers which can be applied to any garment for any sport.
The garments in question are more specifically provided for
elsewhere, i.e., in Headings 6110 and 6103/6104. Both the
pullover and the shorts may be worn on and off a basketball
court. Neither garment is so specialized that it could be worn
only while engaged in the sport, nor are they unsuitable for wear
off the basketball court. Neither has a special design or
construction feature which could be used to distinguish the
instant samples from other garments worn as pullovers or as
shorts.
We note that there is a specialized section of the wearing
apparel trade which caters to sports fans by selling officially
licensed sports clothing to be worn as ordinary wearing apparel.
The Athletic Supply Catalogue, Fall 1990, offers an "NBA
Reversible Tank." The advertisement for this garment reads "Warm
up in either side of this reversible mesh tank top. Cool 100
percent nylon mesh provides needed ventilation during those
intense workouts and training."
The Official New York Sports Catalogue, October 1989,
advertises replica game shorts and game jerseys. The
advertisement for the replica game jerseys for a New York team
reads : "Tank top with the look of the pros...Match with the
replica game shorts for a winning outfit. Numbers front and
back." The advertisement for the replica shorts reads: "Great on
or off the court. The look of the game shorts worn by the
players."
HOLDING:
We find that, if the top is for men and boys, it is
specifically provided for under the provision for men's or boys'
knit pullovers, waistcoats (vests) and similar articles, of man-
made fibers in subheading 6110.30.3050, HTSUSA. If the top is
for women's, girls' or unisex wear, it is classified under a
similar provision, in subheading 6110.30.3055, HTSUSA. Both the
provisions carry a duty rate of 34.3 percent ad valorem if the
products are manufactured in Australia.
If the shorts are for males, they are provided for under the
provision for men's or boys' knit shorts (other than swimwear),
of synthetic fibers in subheading 6103.43.1550, if for men, or in
subheading 6103.43.1570, HTSUSA, if for boys. Both provisions
have a duty rate of 30 percent ad valorem.
If the shorts are for women's, girls' or unisex wear, they
are provided for under the provision for women's or girls' shorts
(other than swimwear), of synthetic fibers, in subheading
6104.63.2030, if for women or if unisex and in adult sizes, or in
subheading 6104.63.2060 if for girls or if in nonadult unisex
sizes. Both provisions are dutiable at the rate of 30 percent ad
valorem for products of Australia.
Products of Australia are not currently subject to any
textile import restrictions.
Sincerely,
John Durant, Director
Commercial Rulings Division