CLA-2 CO:R:C:T 088822 CMR
Richard Wortman, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, New York 10017
RE: Revocation of NYRL 860744 of March 3, 1991; tank top vs.
underwear
Dear Mr. Wortman:
This ruling is in response to your submission of February
27, 1991, on behalf of Ruby International, requesting this office
reconsider NYRL 860744. In that ruling, a man's tank top garment
was classified in subheading 6109.10.0018, HTSUSA, as a men's
tank top. You assert it is properly classified as a men's
underwear singlet in subheading 6109.10.0007, HTSUSA. The
merchandise will be imported from the People's Republic of China
or Hong Kong.
FACTS:
The garment at issue, style 8497, is a men's tank top made
of 100 percent cotton, lightweight, jersey knit fabric. The
garment is sleeveless with a somewhat wide body. It has a low,
rounded front neckline, a rear neckline which reaches below the
nape of the neck, oversized armholes, shoulder straps which
measure one and one-half inches in width at the shoulder seam,
and a hemmed bottom. The armholes and neckline are finished with
self-fabric capping. This garment will be imported only in
white in sizes small, medium, large and extra-large. The garment
will be packaged three garments per polybag.
ISSUE:
Is the garment at issue, style 8497, classifiable as a men's
underwear singlet or as a men's tank top?
May men's underwear singlets be constructed of flat jersey
knit fabric as opposed to rib knit fabric? -2-
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, provided such
headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
The classification issue in this case is at the statistical
level (the ninth and tenth digits). There is agreement upon the
classification through the eight digit level, i.e. that the
garment at issue is classified under subheading 6109.10.00,
HTSUSA, which provides for T-shirts, singlets, tank tops and
similar garments, knitted or crocheted, of cotton. The issue is
simply whether it is classifiable in the statistical provision
for men's all white cotton singlets, without pockets, trim or
embroidery.
The Textile Category Guidelines, CIE 13/88, describes
singlets (athletic-type undershirts) as "sleeveless, all-white
undergarments constructed of a lightweight, fine ribbed-knit
material." The garment at issue herein is sleeveless. This
style will be imported only in white. It is constructed of a
lightweight fine knit fabric and has no pockets, trim or
embroidery. The one characteristic the garment lacks from those
stated in the Guidelines and in the statistical language is that
the fabric from which the garment is made is not ribbed-knit.
The garment will be packaged and sold as men's underwear
singlets. Several other men's underwear singlets were submitted
with this ruling request and examined by Customs. All were
packaged for retail sale as men's underwear singlets. There is
no doubt that is what they are manufactured as, sold as and used
as. None of these singlets were constructed of ribbed-knit
material.
The requirement in the Guidelines that the garment be of
ribbed-knit fabric is no doubt based on how these garments were
constructed at the time the Guidelines were written. Commercial
practice has changed since that time and while many singlets are
still constructed of ribbed-knit fabric, many are not. The
Guidelines are just that, guidelines, and to classify this
garment as other than a men's underwear singlet because it is not
of ribbed-knit fabric would fly in the face of commercial
reality.
HOLDING:
The garment at issue, style 8497, is classified as a men's
cotton, knitted, underwear singlet in subheading 6109.10.0007, -3-
HTSUSA, textile category 352, dutiable at 21 percent ad valorem.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are revoking NYRL
860744 of March 3, 1991. However, if after your review of this
ruling letter, you disagree with the legal basis for our
decision, we invite you to submit any arguments you might have
with respect to this matter for our review. Any submission you
wish to make should be received within 30 days of the date of
this letter.
This notice to you should be considered a revocation of NYRL
860744 under 19 CFR 177.9(d)(1). It is not to be applied
retroactively to NYRL 860744 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling. However, for the purposes of
future transactions in merchandise of this type, NYRL 860744 will
not be valid precedent. We recognize that pending transactions
may be adversely affected by this revocation in that current
contracts for importation arriving at a port subsequent to this
decision will be classified pursuant to it. If such a situation
arises, you may, at your discretion, notify this office and may
apply for relief from the binding effects of this decision as may
be warranted by the circumstances. However, please be advised
that in some instances involving import restraints, such relief
may require separate approvals from other government agencies.
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