CLA-2 CO:R:C:T 954426 jlj
Ms. Laurie Everill, Customs Specialist
J. C. Penney Purchasing Corporation
P. O. Box 10001
Dallas, Texas 75301-0001
RE: Classification of a man's woven cotton pullover shirt
Dear Ms. Everill:
In your letter of May 17, 1993, you requested a tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) for a man's woven cotton pullover shirt
manufactured in Sri Lanka. You submitted a sample along with
your letter.
FACTS:
The sample submitted, lot number 505-4305, is a man's woven
cotton denim pullover shirt. It has short sleeves, a rounded
bottom hem with side vents and a front opening with a three
button left over right closure. It has the J. C. Penney "Arizona
Jean" emblem sewn on the left chest of the shirt. The garment
has no pockets.
You state that the shirt is a man's night shirt. You say
that the garment will be purchased by the Mens Sleepwear
Department and will be marketed with other sleepwear items
including boxer shorts. You state that the floor plans and
advertising have not been printed yet.
ISSUE:
Is the instant shirt classified as a night shirt of Heading
6207, HTSUSA, or as an outer wear shirt of Heading 6205, 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 relevant section or chapter
notes.
The subject merchandise is of a type of garment which is
capable of being used for more than one purpose. Use of this
garment both as sleepwear and as outer wear is feasible. It is
this factor which complicates classification of the garment.
When confronted with garments which are claimed to be of a
particular class, yet which strongly resemble articles of another
class, Customs will first examine the article itself and its
particular design features and thereafter any other extrinsic
evidence pertaining to the marketing, advertising and sale of the
article. Customs will also consider information regarding what
the garment passes for in the trade and commerce of the United
States and what the expectations of the ultimate purchaser are.
See St. Eve International, Inc. v. United States, 11 CIT 224,
Slip Op. 87-37 (1987).
With regard to the submitted sample, lot number 505-4305 has
the appearance of an oversized shirt. We are unable to
distinguish this garment from any of the many garments advertised
and sold as oversized shirts. Additionally, the length of the
garment, in our view, makes it unlikely it will be worn alone as
a men's night shirt. It appears rather short for that purpose.
The national import specialist for men's shirts advises us
that, during visits to various retail stores, he saw garments
similar to the sample displayed separately and with matching
shorts. He states that the sales clerks said they could be used
either as lounge wear or as street wear.
We conclude that the instant shirt is a multiple use garment
but that it will be worn principally as outer wear. The instant
shirt is classified under the provision for men's or boys' woven
shirts: of cotton: other: other: with two or more colors in the
warp and/or the filling: other: men's, in subheading
6205.20.2050, HTSUSA.
HOLDING:
The instant shirt is classified in subheading 6205.20.2050,
HTSUSA, textile category 340, dutiable at the rate of 21 percent
ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Inasmuch
as part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U. S. Customs Service, which is available for
inspection at your local Customs office.
Sincerely,
John Durant, Director