CLA-2 CO:R:C:T 954560 jb
Mr. Tommy Lai
Hong Kong Economic and Trade Office
British Embassy
1150 18th Street, N.W., Suite 475
Washington, D.C, 20036
RE: Classification of women's upper body garments which do not
reach the waist; proper heading is 6114, HTSUSA, as an other
garment
Dear Mr. Lai:
This is in response to your letter, dated June 24, 1993, on
behalf of Miss Juli Apparel, Inc., requesting the classification
of two styles of upper body garments. Samples were received by
this office for examination and will be returned under separate
cover.
FACTS:
Styles 5358 and 5458 are knit short sleeve tops constructed
from 95 percent cotton and 5 percent spandex fabric. Although
each style differs in construction in the neckline and shoulder
areas, both are abbreviated and do not reach the waist on a size
medium mannequin.
ISSUE:
What is the classification of the subject garments?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. 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 classification of knit upper body garments is in chapter
61, HTSUSA. The competing provisions within chapter 61, HTSUSA,
are heading 6106, 6109, 6110 and 6114, HTSUSA. Heading 6106,
HTSUSA, provides for women's or girls' blouses, shirts and shirt-
blouses, knitted or crocheted. The Explanatory Notes to the
Harmonized Commodity Description and Coding System (EN) to
heading 6106, HTSUSA, specifically provide:
Shirts and shirt-blouses are garments designed to cover the
upper part of the body, having long or short sleeves and a
full or partial opening starting at the neckline. They may
also have pockets, but only above the waist, and a collar.
(Emphasis added)
Since the subject garments neither cover the upper body (garments
do not reach the waist), nor have an opening at the neckline,
they are precluded from classification in heading 6106, HTSUSA.
Heading 6109, HTSUSA, provides for T-shirts, singlets, tank
tops and similar garments, knitted or crocheted. The criteria
for these garments are specifically and narrowly defined by the
EN. As provided by the EN:
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. (Emphasis added)
This heading also includes singlets and other vests.
It should be noted that the above-mentioned articles are
classified in this heading without distinction between male
or female wear.
As the submitted samples do not qualify as either T-shirts or
vests, as described by the EN, nor are they similar garments,
they too are precluded from inclusion in heading 6109, HTSUSA.
Heading 6110, HTSUSA, provides for sweaters, pullovers,
sweatshirts, waistcoats and similar articles, knitted or
crocheted.
The EN to this heading state:
This heading covers a category of knitted or crocheted
articles, without distinction between male or female wear,
designed to cover the upper parts of the body (jerseys,
pullovers, cardigans, waistcoats and similar articles)
(Emphasis added)
It is evident that this heading, similar to the above
already discussed, provides for garments which cover the upper
torso. The submitted garments, as is stated in your letter, are
short and do not reach the waist. Accordingly, they are excluded
from classification in heading 6110, HTSUSA.
Classification thus devolves to heading 6114, HTSUSA.
Heading 6114, HTSUSA, provides for other garments, knitted or
crocheted. The EN to this heading state:
This heading covers knitted or crocheted garments which are
not included more specifically in the preceding headings of
this Chapter.
The Guidelines for the Reporting of Imported Products in Various
Textile and Apparel Categories (CIE) 13/88, dated November 23,
1988, provide:
"Top" refers to those garments which, except for one or two
distinctions in construction, would have fit into any one of
the above listed breakouts. For example, those garments
which are commonly referred to as midriffs, tube tops, crop
tops, or halter tops do not reach the waist, and are
considered tops. (It should be noted that while most halter
tops do not reach the waist, the name halter refers to the
neck treatment only).
Those garments which cover the chest area only, but reach
neither to the shoulders nor to the waist are also included
as tops...
In light of the fact that the submitted garments neither
reach the waist nor can be included in any of the headings
discussed above, they are classified as tops in heading 6114,
HTSUSA.
HOLDING:
Styles 5358 and 5458 are classified in subheading
6114.20.0010, HTSUSA, which provides for other knit garments, of
cotton, tops. The applicable rate of duty is 11.5 percent ad
valorem and the quota category is 339.
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. Since
part categories are the result of international bilateral
agreements which are subject to frequent negotiations and
changes, we suggest that your client check, close to the time of
shipment, the Status Report on Current Import Quotas (Restraint
Levels), and issuance of the U.S. Customs Service which is
updated weekly and is available at the local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) categories,
your client should contact the local Customs Office prior to
importing the merchandise to determine the current status of any
import restraints or requirements.
Sincerely,
John Durant, Director