CLA-2 CO:R:C:T 089904 CMR
Mr. Marty Langtry
Castelazo & Associates
5420 West 104th Street
Los Angeles, California 90045
RE: Revocation of HRL 088670 of June 11, 1991; Classification of
a T-shirt with shoulder pads as a pullover of heading 6110;
similar to a T-shirt, heading 6109, HTSUSA
Dear Mr. Langtry:
On June 11, 1991, Customs issued a ruling to you, HRL
088670, on the classification of a T-shirt with shoulder pads.
That ruling modified DD 854707 of February 7, 1991. We have had
occasion to review HRL 088670 and have determined it was in
error. DD 854707 was correct and should not have been modified.
FACTS:
The garment at issue, style #200, is a pullover garment
with a rounded close-fitting rib knit neckline, close-fitting
hemmed short sleeves, a close-fitting hip length body, a hemmed
bottom, a patch pocket in the upper left front, and shoulder pads
tacked in at the shoulder. It is made of 100 percent cotton fine
knit lightweight fabric.
In HRL 085695 of October 17, 1989, and cited in HRL 088670,
it was stated:
The presence of, or provision for, attached or
detachable shoulder pads, is incongruous with the
requirement that garments be "constructed of the underwear
type." Therefore, classification of the instant merchandise
as T-shirts is precluded.
The interpretation given to that statement in HRL 088670 was
overly broad. While the presence of shoulder pads may preclude
classification as a T-shirt, shoulder pads alone are insufficient
cause to reject classification of a garment as similar to a
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T-shirt. The garments which were the subject of HRL 087492 of
July 12, 1990, cited in HRL 088670, were the same garments
classified in HRL 085695 [HRL 087492 modified HRL 085695]. In
HRL 085695 there is considerable discussion of various features
of the garments and features which are or are not T-shirt
features. There is no discussion in that ruling of what
constitutes acceptable features for classification as similar to
a T-shirt. The garments classified in HRL 085695 were properly
excluded from classification as T-shirts or similar to T-shirts
[though not directly addressed] because of the significant
deviation from the basic T-shirt garment.
HOLDING:
DD 854707 of July 31, 1990, correctly classified style 200
under the provision for women's or girls' knit cotton garments
similar to T-shirts, in subheading 6109.10.0070, HTSUSA, textile
category 339, dutiable at 21 percent ad valorem.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are revoking HRL
088670 to reflect the above classification effective with the
date of this letter.
This notice to you should be considered a revocation of HRL
088670 under 19 CFR 177.9(d)(1). We recognize that pending
transactions may be adversely affected by this modification 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.
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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 importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division