CLA-2 R:C:T 957877 jb
Mr. William F. Sullivan
MSAS Customs Logistics, Inc.
150-16 132nd Avenue
Jamaica, NY 11434
RE: Modification of DD 897326; men's woven upper garment; EN to
chapter 62, HTSUSA; shirts must have a full or partial
opening at the neckline
Dear Mr. Sullivan:
On May 26, 1994, Customs issued to you, on behalf of your
client Glint, Inc., District ruling (DD) 897326 regarding the
classification of three styles of men's upper garments. Upon
review of that ruling we have determined that it is in error as
it pertains to style number F4774.
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. 103-82, 107 Stat. 2057, 2186 (1993)
(hereinafter section 625), notice of the proposed modification of
DD 897326 was published August 9, 1995, in the CUSTOMS BULLETIN,
Volume 29, Number 32.
FACTS:
The merchandise at issue, referenced style number F4774, is
a men's cotton upper pullover garment constructed of two types of
fabric. The woven top portion is composed of 70 percent cotton
and 30 percent polyester, and the bottom portion is composed of a
terry knit fabric of 65 percent polyester and 35 percent cotton.
The garment features a round ribbed neck opening, a ribbed
bottom, long sleeves with ribbed cuffs and a slit pocket on the
left chest.
In DD 897326 all the submitted garments, including style
number F4774, were classified in heading 6205, HTSUSA, as men's
woven shirts.
ISSUE:
Whether the subject garment is properly classified in
heading 6205, HTSUSA, as a men's shirt or in heading 6211,
HTSUSA, as an other garment?
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 provides that
classification shall be determined according to the rules of the
headings and any relative section or chapter notes, taken in
order. Merchandise that cannot be classified in accordance with
GRI 1 is to be classified in accordance with subsequent GRI.
Heading 6205, HTSUSA, provides for men's or boys' shirts.
The Explanatory Notes to the Harmonized Commodity Description and
Coding System (EN) to chapter 62, HTSUSA, state:
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.
Emphasis added.
Subject style number F4774 features a round ribbed neck
opening. As it lacks the requisite "full or partial opening at
the neckline" explicitly stated in the EN to heading 6205,
HTSUSA, it is precluded from classification in heading 6205,
HTSUSA. Accordingly, DD 897326 will be modified to reflect the
proper classification of style number F4774.
Style number F4774 is properly classifiable in heading 6211,
HTSUSA, which provides for, among other things, men's or boys'
other garments.
HOLDING:
The subject garment, referenced style number F4774, was
improperly classified in DD 897326. DD 897326 is hereby modified
to reflect the proper classification of style number F4774 in
subheading 6211.32.0060, HTSUSA, which provides for, other
garments, men's or boys': of cotton; shirts excluded from heading
6205, HTSUSA. The applicable rate of duty is 8.6 percent ad
valorem and the quota category is 340.
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 renegotiations and
changes, we suggest your client check, close to the time of
shipment, the Status Report on Current Import Quotas (Restraint
Levels) an issuance of the 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) and the
restraint (quota/visa) categories, your client should contact the
local Customs office to determine the current status of any
import restraints or requirements.
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)).
Sincerely,
John Durant, Director
Commercial Rulings Division