CLA-2 CO:R:C:T 956165 CMR
Dr. A. Mahfi Egilmez
Embassy of Turkey
Office of the Chief Counselor
for Economic and Commercial Affairs
2523 Massachusetts Avenue, N.W.
Washington, D.C. 20008
RE: Tariff Classification of two knit oversized T-shirt styled
garments
Dear Dr. Egilmez:
This is in response to your request of March 30, 1994,
regarding the classification of two knit oversized T-shirt styled
garments. In your letter, you identified the submitted garments
as sample A, cotton underwear, and sample B, cotton dress. The
country of origin of the garments is Turkey.
FACTS:
Each of the garments is a 100 percent cotton knit oversized
T-shirt styled pullover. The fabric of each garment has more than
nine stitches per two centimeters, measured in the horizontal
direction. Each style has a round neck with rib knit trim, short
hemmed sleeves and a straight hemmed bottom. Each style is
oversized in length and width and marked "one size fits all".
Sample A extends from the neck and shoulders to just below the mid-
thigh and sample B extends to the knees. Sample A is white and
sample B is dyed pink and has screen printing on the front. The
screen print is of a bird wearing a cap and has the caption: "I'm
only grumpy when I don't get my way."
ISSUE:
What is the proper classification of the submitted garments?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that -2-
"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]."
The two submitted garments are virtually identical in style,
construction and fabric. Although sample A has a label in it which
says "LVM Sleepwear", nothing has been submitted to indicate it is
a sleepwear garment and nothing else about the garment would
indicate it is sleepwear. Additionally, classification is sought
as underwear.
Underwear T-shirts are close-fitting garments. These samples
are extremely oversized and on that basis alone would not be
classifiable as underwear. We believe sample A is properly
identified as simply an oversized pullover.
Sample B is identified as a cotton dress. Although the
garment reaches to the knees, we do not believe it is commercially
recognized as a dress. However, the coloring, screen print and
oversized nature of this pullover lead us to believe it will be
principally used as a nightshirt.
Your letter does not indicate if the garments are men's or
women's and nothing about the garments clearly indicates which
gender they are designed for, although sample B would appear to be
a women's garment for the same reasons we believe it is nightwear.
Note 8, Chapter 61, states:
Garments of this chapter designed for left over right closure
at the front shall be regarded as men's or boys' garments, and
those designed for right over left closure at the front as
women's or girls' garments. These provisions do not apply
where the cut of the garment clearly indicates that it is
designed for one or other of the sexes.
Garments which cannot be identified as either men's or boys'
garments or as women's or girls' garments are to be classified
in the headings covering women's or girls' garments.
As nothing about the cut of the subject garments indicates
they are designed for one or the other of the sexes and they cannot
be clearly identified as men's or women's, following Note 8,
Chapter 62, they are classifiable as women's garments.
-3-
HOLDING:
Sample A is classifiable as a women's cotton pullover in
subheading 6110.20.2075, HTSUSA, textile category 339, dutiable at
20.7 percent ad valorem.
Sample B is classifiable as a women's cotton nightshirt in
subheading 6108.31.0010, HTSUSA, textile category 351, dutiable at
9 percent ad valorem.
The designated textile and apparel category 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 renegotiations and changes, to obtain the most current
information available, we suggest 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
updated weekly and is available for inspection at your local
Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your 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