CLA-2 RR:CR:TE 961405 RH
Ms. Fiona Chau
Trade Specialist
Hong Kong Economic and Trade Affairs
1520 18th Street, N.W.
Washington, D.C. 20036
RE: Classification of knitted tank tops
Dear Ms. Chau:
This is in reply to your letter of February 17, 1998, regarding
the classification and textile quota category of women's knitted
tank tops.
You submitted a sample of the tank top to aid us in our
determination.
FACTS:
The tank tops under consideration are constructed of 45 percent
ramie, 37 percent cotton and 18 percent rayon knitted materials.
In a pre-entry classification decision (PC B89839) dated October
9, 1997, Customs classified the garments according to the ramie
materials under subheading 6109.90.8030 of the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) as tank tops of
other textile materials. The textile category for garments
under that tariff provision is 838.
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You state that the Hong Kong Trade Department believes that the
garments are tank tops but should be classified in category
338/339(1). You letter reads, in part:
In accordance with the existing classification practice of
both US and Hong Kong, a product in chief weight of silk
blend or non-cotton vegetable fibre will be considered a
cotton textile if the cotton in combination with man-made
fibre and/or wool in the aggregate equal or exceed 50
percent by weight of the component fibres thereof and the
cotton component quals [sic] or exceeds the weight of each
of the total wool and/or man-made fibre components. In this
regard, the Hong Kong Trade Department considered that the
subject garment should be classified in Category 338/339(1).
ISSUE:
Are the tank tops in question classifiable under subheading
6109.10.0060, HTSUSA, or under subheading 6109.90.8030, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed by the
General Rules of Interpretation (GRI). GRI 1 provides that
classification shall be determined according to the terms 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 6109, HTSUSA, provides for "T-shirts, singlets, tank tops
and similar garments, knitted or crocheted."
Note 2(A) to Section XI reads, in part:
Goods classifiable in chapters 50 to 55 or in heading 5809
or 5902 and of a mixture of two or more textile materials
are to be classified as if consisting wholly of that one
textile material which predominates by weight over each
other single textile material.
Subheading Note 2(A) to Section XI states that "[p]roducts of
chapters 56 to 63 containing two or more textile materials are to
be regarded as consisting wholly of that textile material which
would be selected under note 2 to this section for the
classification of a product of chapters 50 to 55 consisting of
the same textile materials."
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The Hong Kong Trade Department apparently assumes that the tank
tops are classifiable in a statistical annotation which provides
for goods "subject to cotton restraints." Statistical Note
2(a)(ii) of Section XI, provides:
2. For purposes of the Tariff Schedule:
(a) The term "subject to cotton restraints" means
articles in which:
* * *
(ii) The cotton and any wool, fine animal hair or
man-made fibers in the aggregate equals or
exceeds 50 percent by weight of all the
component fibers thereof and the cotton
component equals or exceeds the weight of
each of the wool (including fine animal hair)
and man-made fiber components.
Statistical Note 2(a)(ii) is not applicable in this case,
however, because heading 6109 does not contain a statistical
breakout for garments "subject to cotton restraints."
Accordingly, we find the classification of the tank tops set
forth in PC B89839 is correct.
HOLDING:
The knitted tank tops at issue are classifiable under subheading
6109.90.8030, HTSUSA. They are dutiable at the general one
column rate at 16.6 percent ad valorem and the textile category
is 838.
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, 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.
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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 importing the merchandise to determine the
current applicability of any import restraints or requirements.
Sincerely,
John Durante, Director
Commercial Rulings Division