CLA-2 CO:R:C:T 954022 jb
Politis, Pollack & Dorham
3255 Wilshire Blvd., Suite 1688
Los Angeles, CA 90010
RE: Revocation of HQ 952370 and HQ 952371, dated September 22,
1992; proper classification of men's knit upper garments
with long, close-fitting sleeves is in heading 6109, HTSUSA;
similar to a T-shirt
Dear Mr. Pollack:
On September 22, 1992, we issued you HQ 952370, and
HQ 952371, classifying men's 100 percent knit cotton upper body
garments with long sleeves, in heading 6110, HTSUSA. Upon
review, HQ 952370 and HQ 952371 are determined to be in error and
are accordingly revoked.
Pursuant to section 625, Tariff Act of 1930 (19 U.S.C.
1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub.L. 103-182, 107 Stat. 2057, 2186 (1993)
(hereinafter section 625), notice of the proposed revocation of
HQ 952370 and HQ 952371 was published on June 29, 1994, in the
Customs Bulletin, Volume 28, Number 26.
FACTS:
The garments which were the subject of HQ 952370 and
HQ 952371 were referred to as Styles 1111 and 1110, respectively.
They are described as men's all-white, V-neck, upper body
garments constructed from 100 percent cotton, finely knit jersey
fabric. The garments feature a rib knit crew neckline, close-fitting hemmed long sleeves, and a hemmed bottom.
HQ 952370 and HQ 952371 classified the garments in
subheading 6110.20.2065, HTSUSA, which provides for men's or
boys' knitted pullovers of cotton, dutiable at a rate of 20.7
percent ad valorem and subject to quota category 338.
ISSUE:
What is the proper classification for the long-sleeved upper
body garments classified in HQ 952370 and HQ 952371?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
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.
The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN) constitute the official
interpretation of the tariff at the international level. The EN
to heading 6109, HTSUSA, describe T-shirts as follows:
The term "T-shirts" means lightweight knitted or crocheted
garments of the vest type, of cotton or man-made fibre, not
napped, nor of 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.
In addition, The Guidelines for the Reporting of Imported
Products in Various Textile and Apparel Categories (Guidelines),
CIE 13/88, dated November 23, 1988, state:
Other T-shirts in Heading 6109, which are assigned Category
338/339/638/639/838, must be 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.
As illustrated by numerous dictionaries, the term "T-shirt"
in the United States adheres to a narrower and more specific
definition which precludes the long-sleeved version of the same
garment. Sample definitions include:
A collarless, lightweight, short sleeved pullover shirt of
cotton, The Living Webster Encyclopedic Dictionary (1975)
A short sleeved shirt having the shape of a T, The Oxford
American Dictionary, (1980)
A short sleeved, collarless men's undershirt, Webster's II
New Riverside Dictionary, (1984)
A short sleeved collarless undershirt, The American Heritage
Dictionary of the English Language, (1992)
As was established by the court in United States v. C.J.
Tower and Sons of Buffalo, N.Y., 48 CCPA 87, C.A.D. 770 (1961),
tariff terms are to be construed in accordance with their common
and commercial meanings. In the United States it is a well-established commercial reality that the commonly held view of
what constitutes a T-shirt is the basic short-sleeved garment.
This is in keeping with the "T" shape of the garment for which it
was named. In those instances where the basic T-shirt is
altered, an adjective is added to the description to emphasize
the modification made to the commonly known garment. Thus,
advertisements seen for a "long sleeved" Tee, describe to the
purchaser the way in which this particular garment differs from
the commonly recognized T-shirt.
The classification of articles under the HTSUSA is based on
a ten digit system. The first four digits of the classification
identify each heading and at the six digit level, the subheading
is also identified. This six digit level represents the
international system of classification. Anything after the six
digit level, i.e., the remaining four digits, are used by each
country for domestic tariff and statistical subdivisions.
On the six digit international level, subheading 6109.10,
HTSUSA, provides for T-shirts, singlets, tank tops and similar
garments, knitted or crocheted, of cotton. Insofar as all
garments described within the parameters of that six digit level
are included within the scope of heading 6109, HTSUSA, the U.S.
may adjust the scope of the term T-shirt at the ten digit level
in accordance to national usage.
Though the description of "T-shirt" in the Guidelines and
the EN is inclusive of long close-fitting sleeves, this type of
long-sleeved garment is commonly recognized as a "T-shirt" in the
international community more than in the U.S. market.
Accordingly, the classification of this type of garment is
modified at the ten digit level to meet the domestic commercial
reality. That is to say, this long-sleeved garment with
traditional "T-shirt" features is classified as being similar to
the traditional short-sleeved "T-shirt" recognized in the U.S.
The Oxford American Dictionary defines the term "similar"
as:
1. like, alike, resembling something but not the same
It follows that garments featuring long, close-fitting sleeves,
resemble the commonly known short-sleeved T-shirt.
The issue of inconspicuous and conspicuous features with
regard to T-shirts was discussed in HQ 950192, dated April 23,
1993. That ruling provided that to qualify as similar to a T-shirt, the article must have the general appearance of a T-shirt,
no conspicuous non-T-shirt features, and no more than two
inconspicuous features.
The subject long-sleeved garments feature what are
considered "traditional" T-shirt features, namely, lightweight,
knitted jersey fabric, with a close fitting neckline, and hemmed
bottom. The presence of the long, close-fitting sleeves is not in
our opinion a conspicuous non-T-shirt feature and therefore, does
not preclude classification in heading 6109, HTSUSA. The
presence of the long, close-fitting sleeves brings it to the
"other" subheading of heading 6109, HTSUSA, as similar to
T-shirt.
HOLDING:
The long-sleeved upper body garments, referred to as Style
1111 and Style 1110, are classified in subheading 6109.10.0027,
HTSUSA, which provides for, inter alia, men's or boys' T-shirts,
singlets, tank tops and similar garments, knitted or crocheted,
of cotton, other. The applicable rate of duty is 21 percent ad
valorem and the quota category is 338.
In accordance with section 625, this ruling will become
effective 60 days after its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625 does
not constitute a change of practice or position in accordance
with section 177.10(c)(1), Customs Regulations [19 CFR
177.10(c)(1)].
The designated textile and apparel categories may be
subdivided into parts. If so, the 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 negotiations and
changes, to obtain the most current information available we
suggest your client 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 for inspection at the local Customs office.
Due to the nature of the statistical annotation (the ninth
and tenth digits of the classification) and the restraint
(Quota/visa) categories, your client should contact the local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division