CLA-2 CO:R:C:G 081696 SM
Mr. Ronald G. Sleeis
Custom House Broker
317 S. Isis Avenue
Inglewood, CA 90301
RE: Tariff classification of certain men's knit/woven shirts
Dear Mr. Sleeis:
Your letter of November 3, 1987, addressed to our New
York office, requesting a tariff classification on behalf of
Commercial Uniform Co./Brookhurst International, for certain
men's shirts, has been referred to this office for reply. You
state that the men's garments in question will be imported
from Hong Kong, China, Korea, Taiwan, and/or Bangladesh
through the port of Los Angeles.
FACTS:
A sample of Style HD20 was submitted to this office. It
is a men's pullover shirt composed of both knit and not knit
fabrics. The woven portions are 65 percent polyester/35
percent cotton. The knit portions are 100 percent acrylic.
The knit portions are the rib-knit crew neck, cuffs, and
waistband; and the upper front panel, which constitutes about
64 percent of the front of the garment. The woven portions
are the long sleeves, the entire back, the lower portion of
the front, and a one-inch wide band across the chest.
ISSUE:
How is Style HD20, combining knit and woven fabrics,
classified?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is in accordance with the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first in accordance with the
terms of the headings of the tariff, and any relevant section
and chapter notes.
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No heading of the HTSUSA provides specifically for
textile wearing apparel that is both knitted and not knitted.
Heading 6105 provides for men's shirts, knitted or crocheted.
However, since Style HD20 has a ribbed waistband, classifica-
tion under heading 6105 is precluded by Note 4 to chapter 61.
Therefore, if classified in Chapter 61, this style would fall
under heading heading 6110, which provides for men's sweat-
ers, pullovers, sweatshirts, waistcoats, and similar articles,
knitted or crocheted. Heading 6205 provides for men's shirts,
not knitted or crocheted. However, the Explanatory Notes, the
official interpretation of the HTSUSA at the international
level, state that for Chapter 62, garments classified as
shirts must have a full or partial opening starting at the
neckline. Since Style HD 20 lacks such an opening, it is not
classifiable as a shirt. If classified in Chapter 62, it
would fall under heading 6211, HTSUSA, which provides for
track suits, ski-suits, swimwear, and other garments.
The Explanatory Notes state, for Chapter 61, that clas-
sification of knitted or crocheted apparel that includes parts
of woven fabric constituting more than mere trimming is in
accordance with any relative chapter notes or according to the
GRI's. A similar note for Chapter 62 concerns apparel not
knitted or crocheted that includes parts of knitted or cro-
cheted fabric.
The sample garment is made up of both knitted and not
knitted fabrics in quantities that clearly constitute more
than mere trimming. No chapter notes refer to the classifi-
cation of such garments; therefore, classification is in
accordance with the remaining GRI's.
GRI 2(a) is inapplicable because the garment is not
incomplete or unfinished. GRI 2(b) is inapplicable because
none of the possible headings contains a reference to a mater-
ial or substance.
GRI 3 provides for the classification of articles that,
for any reason, are prima facie classifiable under two or more
headings. GRI 3(a) provides that the heading providing the
most specific description of the merchandise is to be pre-
ferred. But in this case the possible headings are equally
descriptive.
GRI 3(b) provides for the classification of composite
goods consisting of different components. This description
fits the sample shirt, which has both knitted and not knitted
components attached to each other to form an inseparable
whole. Under GRI 3(b), such articles are to be classified as
if they consisted of the component that gives them their
essential character, insofar as it can be determined. Thus,
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we must determine, if possible, whether the knitted or not
knitted components give the garment its essential character.
The Explanatory Notes for GRI 3(b) state that essential
character may be determined by the nature of the component,
its bulk, quantity, weight, or value, or by the role of a
constituent material in relation to the use of the goods.
The woven portions of Style HD20 not only comprise the
predominant surface area, but give the overall impression that
the garment is a woven one. When viewed from the wearer's
back or sides, the shirt appears to be woven. From the front,
the knitted chest portion is balanced by the long woven
sleeves and the woven lower portion of the front panel. We
conclude that the shirt is essentially a woven garment.
HOLDING:
The shirt is classified in Chapter 62 as a men's garment
not knitted or crocheted. It falls under subheading
6211.33.0060, HTSUSA, textile category 659, a provision for
other men's garments of man-made fibers. This classification
represents the present position of the Customs Service under
the HTSUSA. If there are changes before the effective date of
January 1, 1989, this advice may not continue to be applic-
able.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, NY seaport Area
cc: NIS Gerard Shea
cc: CITA
cc: Phil Robins
cc: Legal Reference Section