CLA-2 CO:R:C:T 089174 HP
Mr. Richard Wortman
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49TH Street
New York, NY 10017
RE: NYRL 857943 affirmed. T-shirts cannot have sewn-on
appliques. Underwear; quota; TSUS; embroidery; label;
decoration
Dear Mr. Wortman:
This is in reply to your letter of April 11, 1991,
requesting reconsideration of New York Ruling Letter (NYRL)
857943 of December 16, 1990. Please reference your client
Premier Sports Group, Inc.; your reference 91-2938-5(1)I.
FACTS:
The merchandise at issue consists of a men's pullover
shirt, Style M210, constructed from 100% cotton finely knit
jersey fabric measuring more than 9 stitches per 2 centimeters
counted in the horizontal direction. The garment features a
traditional crew neck, short hemmed sleeves and a hemmed
bottom. At the lower left front corner of the garment is
stitched a textile label which measures 1&5/8" wide by 25/16"
high. The label sets forth the brand name "LOGO 7." The
merchandise will be imported from China in various colors.
In NYRL 857943, we classified this garment under
subheading 6109.10.0027, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), as a garment similar to a T-
shirt.
ISSUE:
Whether the textile label precludes classification under
the HTSUSA of the instant garment as a T-shirt?
LAW AND ANALYSIS:
Heading 6109, HTSUSA, provides for T-shirts, singlets,
tank tops and similar garments, knitted or crocheted. The
Customs Service periodically issues the Guidelines for the
Reporting of Imported Products in Various Textile and Apparel
Categories. The Guidelines, most recently published at 53
Fed. Reg. 52563 (Dec. 28, 1988), CIE 13/88 (Nov. 23, 1988),
note that since certain types of garments are closely related
in use, the Guidelines "are to be used as an aid in
determining the commercial designation and, hence, the
classification of an article." Used as such, they "represent
the present position of the Customs Service."
The Textile Guidelines, supra, define T-shirts as
follows:
Other T-shirts in Heading 6109
[(aside from men's and boys' white
underwear style cotton T-shirts)], ...
must be constructed of the underwear type
and from lightweight, knit underwear-type
fabric, not napped, nor of pile or terry
fabric, with or without pockets, and with
long or short close-fitting sleeves. The
garments should have a close-fitting or
lower neckline (round, square, boat-shaped
or V-shaped) and may have decoration,
other than lace, in the form of pictures,
words, or letters, obtained by printing,
knitting, or other processes. The bottom
of the garment is usually hemmed. A
ribbed waistband, a drawstring, or other
tightening at the waist is not allowed.
Buttons or other fastenings, openings in
the neckline, and collars, are not
allowed. [Emphasis added.]
In HRL 085695 of October 17, 1989 [modified on other grounds
by HRL 087492 of July 12, 1990], we stated that extensive
appliques on the garment, such as glued-on ropes, raised
threads, and plastic and bamboo effects sewn onto a full front
applique, would, as opposed to an elaborate print, preclude
classification as a T-shirt. You state that the small
trademark-bearing label sewn onto the bottom front corner of
the shirt is distinguishable from these appliques, and the
garment should be classified as a non-underwear T-shirt. We
disagree.
As we explained in HRL 085695, it is the process by which
the decoration is placed on the garment, not the extensiveness
or obtrusiveness of the decoration itself, which is
controlling. By specifying that T-shirts must be of the
underwear type and of underwear-type fabric, as well as the
other above-listed limitations, it is clear that the drafters
of the Harmonized Tariff Schedule intended T-shirts to be
relatively simple garments. Based upon this tenet, Customs
has consistently classified comparable garments (i.e., with
sewn-on appliques) as similar to T-shirts.
Compare NYRL 860914 of March 4, 1991 (classifying boys'
pullover garment with sewn-on vinyl emblem on left chest, and
sewn-on ribbon applique encircling left sleeve in
6109.10.0027); NYRL 853956 of July 19, 1990 (classifying man's
pullover garment with glued-on square fabric logo on left
sleeve in 6109.10.0027); NYRL 856131 of October 5, 1990
(classifying woman's pullover garment with shoulder pads and
embroidery and printing at left breast area in 6109.10.0070)
with NYRL 864259 of June 14, 1991 (classifying girls' T-shirts
with embroidery at chest in 6109.90.1060). T-shirt-like
garments with sewn-on appliques, as opposed to shirts with
screen prints, puff prints, and similar decorations, are
classified as garments similar to T-shirts.
You also contend that since these garments were
considered T-shirts under the Tariff Schedules of the United
States (TSUS), Customs should classify the garment as a T-
shirt under the HTSUSA. This argument fails to take note of
the specific wording of the TSUS; specifically, the allowance
of "ornamented" T-shirts. Under this language, even partially
sequined garments were classified as T-shirts. See HRL 081618
of November 11, 1988 (stating that "under the [TSUS] textile
apparel articles with beads or sequins were generally
classified as ornamented textile apparel. * * * The [HTSUSA],
in contrast, makes no distinction between ornamented and
unornamented textile articles. The HTSUSA is a new statute
with new rules for the classification of imported articles.").
Finally, you assert that since the alleged intention of
the textile negotiators was to include garments such as the
instant merchandise in the quota category for T-shirts,
"Customs must classify the garments accordingly." This is
incorrect. Resulting from the enactment of the Omnibus Trade
and Competitiveness Act of 1988, Pub. L. No. 100-418, 102
Stat. 1107 (1988), the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) became our tariff code,
effective January 1, 1989. Customs is mandated by law to
classify merchandise according to the terms of this schedule,
aided by various explanatory materials. We cannot be swayed
by potential quota migration. NYRL 857943 is affirmed.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 6109.10.0027, HTSUSA, textile
category 338, as T-shirts, singlets, tank tops and similar
garments, knitted and crocheted, of cotton, men's or boys',
other, other. The applicable rate of duty is 21 percent ad
valorem.
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 negotiations 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
issuance of the U.S. Customs Service, which is updated weekly
and is available 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 importing the merchandise
to determine the current status of any import restraints or
requirements.
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is
imported. If the documents have been filed without a copy,
this ruling should be brought to the attention of the Customs
officer handling the transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division