CLA-2 CO:R:C:T 953390 CMR
TARIFF NO: 6109.90.1065
Mr. Tommy Lai
Hong Kong Economic & Trade Office
British Embassy
1233 20th Street, N.W., Suite 504
Washington, D.C. 20036
RE: Classification of women's man-made fiber knit undershirts;
heading 6109, HTSUSA; category 659; your ref. HK147/92 &
HK174/92
Dear Mr. Lai:
This ruling is in response to your request of January 28,
1993, on behalf of Ben Elias Industries Corporation, regarding the
classification of certain women's man-made fiber knit undershirts.
FACTS:
Style T2123 consists of a tank-styled pullover and matching
panty. The garment at issue, the tank-styled pullover, is made of
a rib knit 65 percent rayon/35 percent cotton knit fabric. It is
sleeveless with 1-1/2 inch wide shoulder straps. It has a U-
shaped neckline with a lace insert at the bottom of the U and
features top stitching with shiny thread along the armholes and
neckline. The garment was ordered, packed and shipped together
with the matching panty. Classification of the panty is not at
issue.
ISSUE:
Is the tank-styled pullover classifiable as underwear of
heading 6109, HTSUSA, and does it therefore require a visa for
category 652?
-2-
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes and, provided
such headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
Heading 6109 provides for T-shirts, singlets, tank tops and
similar garments, knitted or crocheted. Subheading 6109.90.10,
provides for these garments when classifiable as of man-made
fibers. As this garment is 65 percent rayon/35 percent cotton and
the tariff requires classification according to the fiber which
predominates by weight, the garment is classifiable as of man-made
fibers. See, Subheading Note 2(A) and Note 2(A) of Section XI.
Subheading 6109.90.1065, HTSUSA, provides for women's knit tank
tops and singlets of man-made fibers. A singlet is generally
recognized as a sleeveless undershirt. See, HRL 089950 of August
6, 1991 and HRL 089280 of May 13, 1991.
The garment at issue is claimed to be a woman's undershirt.
Although it is sold with a matching panty, which can be viewed as
somewhat persuasive evidence that it is indeed underwear, Customs
issued a ruling on a similar garment ruling that garment not to be
underwear. See, HRL 950364 of January 17, 1992. Since man-made
fiber tank tops and singlets are classified in the same subheading,
it is not necessary for tariff purposes to determine if this
garment is underwear or outerwear.
HOLDING:
The garment at issue, style T2123--tank-styled pullover, is
classifiable in subheading 6109.90.1065, HTSUSA. Garments
classified in that subheading fall within textile category 639 and
are dutiable at 34 percent ad valorem. Therefore, the port of
entry was correct to demand a visa for category 639.
Sincerely,
John Durant, Director
Commercial Rulings Division