CLA-2 CO:R:C:T 951315 HP
Mr. Richard M. Wortman
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49TH Street
New York, NY 10017
RE: NYRLs 870239 & 870247 affirmed. Silk undershirts with rib
knit cuffs, slits, tails and waist tightening mechanisms are
classified as long-sleeved undershirts, not T-shirts, under
heading 6109. Pullover.
Dear Mr. Wortman:
This is in reply to your letter of March 12, 1992. That
letter concerned the tariff classification, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), of silk
tops, produced in the People's Republic of China. Please
reference your client Terramar Sports Worldwide, Ltd., 91-3023-
5(2)I.
FACTS:
The merchandise at issue consists of four styles of men's
and women's knit garments. Styles S-100-A (men's) and S-130-A
(women's) are pullover garments constructed from 100% silk finely
knit jersey fabric. They each feature a rib knit crew neckline,
long sleeves with rib knit cuffs, and a hemmed bottom with side
slits and tail. Styles S-100-B (men's) and S-130-B (women's) are
pullover garments constructed from 100% silk finely knit jersey
fabric, each featuring a rib knit crew neckline, long sleeves
with rib knit cuffs, and a rib knit waistband.
In NYRL 870239 of January 28, 1992, and NYRL 870247 of
January 28, 1992, we classified the above-listed mens' and
women's garments, respectively, under subheading 6109.90.20,
HTSUSA, as T-shirts, singlets, and similar garments, of silk.
You disagree, claiming that classification as pullovers under
heading 6110, HTSUSA, is more appropriate. Our decision follows.
ISSUE:
Whether the presence of waist-tightening mechanisms or vents
or tails precludes the instant garments from classification in
heading 6109, HTSUSA?
LAW AND ANALYSIS:
Heading 6109, HTSUSA, provides for T-shirts, singlets, tank
tops and similar garments, knitted or crocheted. The Explanatory
Notes (EN) to the Harmonized Commodity Description and Coding
System (Harmonized System) constitute the official interpretation
of the scope and content of the tariff at the international
level. They represent the considered views of classification
experts of the Harmonized System Committee. Totes, Inc. v.
United States, No. 91-09-00714, slip op. 92-153, 14 Int'l Trade
Rep. (BNA) 1916, 1992 Ct. Intl. Trade LEXIS 158 (Ct. Int'l Trade
1992). While not treated as dispositive, the EN are to be given
considerable weight in Customs' interpretation of the HTSUSA.
Boast, Inc. v. United States, No. 91-11-00793, slip op. 93-20,
1993 Ct. Intl. Trade LEXIS 19 (Ct. Int'l Trade 1993). It has
therefore been the practice of the Customs Service to follow,
whenever possible, the terms of the Explanatory Notes when
interpreting the HTSUSA. The EN to this heading provides for "T-
SHIRTS, SINGLETS AND OTHER VESTS," stating:
The term "T-shirts" means lightweight
knitted or crocheted garments of the vest
type, of cotton or man-made fibre, not
napped, nor of pile or terry fabric, in one
or more colours, with or without pockets,
with long or short close-fitting sleeves,
without buttons or other fastenings, without
collar, without opening in the neckline,
having a close-fitting or lower neckline
(round, square, boat-shaped or V-shaped).
These garments may have decoration, other
than lace, in the form of advertising,
pictures or an inscription in words, obtained
by printing, knitting or other process. The
bottom of these garments, usually hemmed, is
never made with a ribbed waistband,
drawstring or other means of tightening.
This heading also includes singlets and
other vests.
You argue that since styles S-100-B and S-130-B have
tightening at the waist, they are, per the above-cited
Explanatory Note, excluded from heading 6109, HTSUSA. This
argument is based upon a misreading of the tariff language. The
United States text of the Harmonized Tariff Schedule states that
heading 6109 provides not only for "T-shirts," but also singlets,
tank tops and similar garments. The latter is applied to all
garments listed in the heading. The international text, as
evidenced by the Explanatory Note, reinforces this concept by (1)
providing for T-shirts, singlets, and other vests separately
within the wording of the heading, and, after describing the
characteristics of T-shirts, (2) stating that "[t]his heading
also includes singlets and other vests." See also HRL 085685 of
December 10, 1990 (citing Funk & Wagnalls New Standard Dictionary
of the English Language (1939), definition of singlets as
"underwear," and vests as "an undershirt, especially one for
women's wear." Underwear-type shirts are therefore prima facie
provided for at the international level in heading 6109.
In addition to your argument that the Explanatory Note to
heading 6109, HTSUSA, excludes the "-B" styles, you claim that
the "-A" styles (and, we assume, the "-B" styles) "contain
features [(ribbed knit cuffs, 1" side vents, and tails of 11/4"
to 11/2" in length)] more akin to pullovers in chapter [sic.]
6110 than T-shirts in chapter [sic.] 6109." You further state
that, based upon GRI 1 (classification is determined according to
the terms of the headings and any relative section or chapter
notes), these garments must be classified as pullovers despite
their acknowledged use as underwear, since the language of
heading 6110, HTSUSA, ("sweaters, pullovers, sweatshirts,
waistcoats (vests) and similar articles") more specifically
describes the instant merchandise than does the language of
heading 6109, HTSUSA ("T-shirts, singlets, tank tops and similar
garments").
This is incorrect. Heading 6109, HTSUSA, provides at the
four digit level not only for T-shirts (which admittedly your
garments are not), but also for singlets, vests and similar
garments. While silk pullover-type garments are sold as both
outerwear and underwear, these garments are constructed as
underwear, and are advertised, sold and used in the United States
as undershirts. The addition of slits, rib knit cuffs and/or
tails does not disqualify these garments from classification as
undershirts. Long-sleeved (or short-sleeved) underwear garments
with whatever bottom edge treatment are some type of "vest"
classifiable in heading 6109, HTSUSA, whether we term them
"vests," "T-shirts," or, as the HTS does, "similar garments."
Since undershirts are specifically provided for within heading
6109, HTSUSA, it would be contrary to the intent of the drafters
of the Harmonized System to classify these shirts elsewhere.
NYRLs 870239 & 870247 are therefore affirmed.
In your submission of November 9, 1992, you argued that HRL
952370 of September 22, 1992, precludes your client's long-
sleeved garments from classification under heading 6109, HTSUSA.
In HRL 952370, we ruled that long-sleeved garments not
classifiable as T-shirts. We did not state that there is a
preclusion against long-sleeved undershirts. Indeed, although it
was not clear from the description in that ruling, the
merchandise at issue in HRL 952370 was outerwear long-sleeved
shirts. HRL 952370 is therefore distinguished from the instant
matter.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified as follows:
Styles S-100-A & S-100-B
... under subheading 6109.90.2010, HTSUSA, as T-shirts,
singlets, tank tops and similar garments, knitted or
crocheted, of other textile materials, other, men's or
boys', containing 70 percent or more by weight of silk or
silk waste. The applicable rate of duty is 17 percent ad
valorem.
Styles S-130-A & S-130-B
... under subheading 6109.90.2020, HTSUSA, as T-shirts,
singlets, tank tops and similar garments, knitted or
crocheted, of other textile materials, other, women's or
girls', containing 70 percent or more by weight of silk or
silk waste. The applicable rate of duty is 17 percent ad
valorem.
Pursuant to section 177.9(d), Customs Regulations (19 C.F.R.
177.9(d)), NYRL 870239, dated January 28, 1992, and NYRL 870247,
dated January 28, 1992, are affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division