CLA-2 RR:CR:TE 960833 SG
Otey Mesa Port Director
San Diego, California
RE: Classification of Men's Knit Garments; Headings 6110 and 6114
Internal Advise Request 45/96
Dear Ms. Henderson:
In your memorandum of December 11, 1996, you requested
internal advice on the proper tariff classification under the
Harmonized Tariff Schedule of the United States (HTSUS) of a
number of garments which are referred to in the surfing industry
as "rash guard" shirts. You indicate that these tight fitting
shirts are made of man made fibers, specifically, blends of
olefin and spandex or nylon and spandex, and are imported by
several wetsuit/"water sportswear" companies throughout the San
Diego area. A number of samples were submitted.
To the best of your knowledge a binding ruling on the
classification of these garments has never been sought. As a
result, these goods are currently classified under three
different HTSUS headings: 6109; 6110; and 6114.
FACTS:
The sample identified as Style WS098 is a men's finely knit
pullover garment which is constructed of 80 percent nylon, 20
percent spandex. The top has long raglan sleeves with self
fabric cuffs; a turtleneck collar, and a screen printed logo on
the center chest. The top is constructed with what appears to be
a type of overlock stitch which is sewn on the outside of the
garment and is clearly visible. The top also has a hemmed
bottom.
The sample identified as Style WS099 is a men's finely knit
pullover garment which is labeled as having a fiber content of
100 percent polypropylene. Laboratory analysis indicates that it
is actually constructed of 85 percent olefin and 15 percent
elastomeric yarns with the characteristics of spandex. The top
has long raglan sleeves with self fabric cuffs; a turtleneck
collar, and a screen printed logo on the center chest. The top
is constructed with what appears to be a flat seam stitch
(federal standard stitch 607) which is clearly visible. The top
also has a hemmed bottom.
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Style WS25 is a men's finely knit pullover garment which is
labeled as having a fiber content of 80 percent nylon and 20
percent lycra. The top has long raglan sleeves with self fabric
cuffs; a mock turtleneck collar, and a screen printed logo on the
center chest. The top is constructed with what appears to be a
flat seam stitch (federal standard stitch 607) which is clearly
visible. The top also has a hemmed bottom.
Style WS26 is a men's finely knit pullover garment which is
labeled as having a fiber content of 80 percent nylon and 20
percent lycra. Laboratory analysis indicates that the correct
fiber content is 82 percent nylon, 18 percent elastomeric yarns
with the characteristics of spandex. The top has short raglan
sleeves with self fabric cuffs; a turtleneck collar, and a screen
printed logo on the center chest. The top is constructed with
what appears to be a flat seam stitch (federal standard stitch
607) which is clearly visible. The top also has a hemmed
bottom.
Style WS04 is a men's finely knit pullover garment which is
labeled as having a fiber content of 100 lycra. Laboratory
analysis indicates that the correct fiber content is 82 percent
nylon, 18 percent elastomeric yarns with the characteristics of
spandex. The top has short raglan sleeves with self fabric
cuffs; a mock turtleneck collar, and a screen printed logo on the
center chest. The top is constructed with what appears to be a
flat seam stitch (federal standard stitch 607) which is clearly
visible. The top also has a hemmed bottom.
Style WS097 is a men's finely knit pullover garment which
is labeled as having a fiber content of 100 polypropolene. The
top has short raglan sleeves with self fabric cuffs; a mock
turtleneck collar, and a screen printed logo on the center chest.
The top is constructed with what appears to be a flat seam stitch
(federal standard stitch 607) which is clearly visible. The top
also has a hemmed bottom. The fabric of which this pullover is
constructed is of a heavier weight than the pullovers described
above. In addition, the fabric appears to have been flocked on
the inside surface of this pullover.
ISSUE:
Are the rashguard tops classified in Heading 6110, HTSUS or
are they classified as other garments in Heading 6114, HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRIs), taken
in order. GRI 1 provides that classification shall be according
to the terms of the headings and any relative section or chapter
notes.
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The competing tariff headings are as follows:
Heading 6110--Sweaters, pullovers, sweatshirts,
waistcoats(vests) and similar articles, knitted or
crocheted
OR
Heading 6114--Other garments, knitted or crocheted
The question here is whether the instant samples are
classified as ordinary garments in Heading 6110 for the pullovers
or as "other clothing" in Heading 6114. Since Heading 6114 is a
basket provision, the garments are classified in Heading 6110
unless they are excluded from that provision for some reason.
The Explanatory Notes (EN), the official interpretation of
the tariff at the international level, for Heading 6114 state
regarding Heading 6114:
This heading covers knitted or crocheted garments which are
not included more specifically in the preceding headings of
this Chapter.
The heading includes, inter alia:
* * *
(5) Special articles of apparel used for certain sports or for dancing or gymnastics (e.g., fencing
clothing, jockeys' silks, ballet shirts, leotards).
We believe that Heading 6114, as evidenced by the exemplars
stated above, is meant to cover specifically designed or
constructed sports garments. It is our opinion that the heading
does not cover all wearing apparel which could be worn for
sports, but only those sports clothes which are specially
designed to be worn in a particular sport and which would not
ordinarily be worn any other time. See HQ 951627 dated August 14,
1992.
The importer believes that these garments are specific to
the sport of surfing and are designed to be functional for that
sport. He indicates that the "rash guard" garments are worn over
the upper body while surfing and designed are claimed to provide
wind and sun protection. They are also said to be designed to
prevent chafing on the chest and underarm from paddling and, when
worn under a wetsuit, to prevent chafing from friction with the
wetsuit. In addition, the importer indicates that the fiber
blends are chosen to allow freedom of movement and some moisture
wicking and insulation. The flat-lock seams or reverse overlock
seams (sewn on the outside of the garment) are said to be
designed to keep potentially abrasive seams away from the body.
The importer advises that the garments come in a variety of
weights and thicknesses that allow comfort while surfing in
conditions ranging from the freezing slushy waters of the north-east in the winter to blustering summer days in the south pacific
with 80 degree water.
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Providing warmth to the body and protection against sun and
wind is a benefit of any article of clothing. Such protection is
necessary for many sports and not unique to surfing. Other than
the fact that the garments provide coverage, which naturally
provides sun and wind protection, we find no evidence that these
garments are specially designed or constructed to provide warmth
or protection against the sum and wind while engaging in the
specific sport of surfing. We note that the literature submitted
by the importer includes a photograph of an individual surfing
who is not wearing any shirt at all. It appears that the use of
the shirts is optional when surfing.
The importer mentions the tight fit of the garments as a
specific styling feature. We note that many different sports
prefer tight fitting apparel for the aerodynamic properties and
muscle support they provide as well as for the freedom of
movement mentioned by the importer. It is our view that a tight
fitting upper body garment, such as the samples submitted, would
be beneficial in almost any water sport, from canoeing to white
water rafting, where vigorous arm movements and swimming in rough
water is expected.
A number of the garments are constructed with high
percentages of spandex-like fibers, which provide a tight fit.
Neither the close fitting shape of the garments nor the high
percentage of "spandex" used in the fabric distinguish the
garments from other athletic wear, exercise wear, or even today's
fashion wear. The use of high percentages of spandex is a
current fashion trend.
A recent classification review for Donna Karen lists several
"slim fit" styles with 15% to 20% spandex in their composition.
Tommy Hilfiger has a line of work-out wear which features
garments with 15% spandex. Authentic Fitness stores carry mock
turtleneck pullovers with 20% spandex which are sold as biking
and exercise wear. The Gap also has fashion garments containing
20% spandex. Accordingly, it is our view that the use of high
percentages of spandex in the garments at issue does not serve to
distinguish these garments from other athletic, exercise, or
fashion wear.
The importer mentions the flat lock and reverse overlock
seams as special features on these garments making them suitable
for surfing. He indicates that these seams are designed to deep
potentially abrasive seams away from the body and to prevent
chafing. Flat lock seams are frequently used on other tight
fitting garments, specifically swim wear and biking shorts. The
use of these seams is, therefore, not a feature specific to
surfing wear. Only one garment used the reverse interlock
stitch. We note that the stitch was on the garment that was the
lightest weight. We believe this lightweight garment will be
used under wetsuits. While this feature may be beneficial when
used in this context, it is our opinion that almost any closely
knit upper body garment worn under a wetsuit would provide such
protection. Accordingly, we do not believe that the use of these
seams is sufficient to render this garment "specifically
designed" for surfing.
A number of rulings provide guidance in the type of garment
included in heading 1614. In HQ 086973 of April 30, 1990, we
ruled that certain padded hockey pants were classified in heading
6114 because they were specifically designed for ice hockey and
served a particular
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function in providing protection for the player. These padded
pants are not ordinarily worn except while engaging in the sport.
In HQ 950846 of April 8, 1992, we ruled that cycling shorts
having a padded chamois insert in the seat and crotch area to
prevent chaffing, were special articles of apparel used in riding
a bicycle. Because the thick padding would be uncomfortable for
ordinary wear, and because of
the unseemly appearance of the garment when worn otherwise than
in the sport, these shorts were considered special articles of
apparel for the sport of biking. This ruling distinguished the
padded bike shorts from unpadded styles indicating that the
unpadded bike shorts "are not specifically designed for a
particular purpose; rather, they are suitable for wear as fashion
shorts as well as for use in a variety of sports."
Garments which have previously been classified in heading
6114 contain special features which render than unique for a
particular sport. The garments at issue here contain nothing to
distinguish them from general purpose sports or water sports
shirts or ordinary pullovers. They are not made in a special
fashion, nor do they possess any special features which would
make them uniquely suited for the sport of surfing. We do not
believe that the mere fact that they offer sun and wind
protection or even protection from chafing is sufficient to
consider the garments unique to surfing, or designed for any
particular sport. Such protection is necessary in many sports
and is not unique to surfing. Essentially, the garments provide
sun and wind protection in the form of body coverage, but such
coverage can be provided by any closely knit garments.
The exemplars given in the EN, such as fencing clothing,
jockeys' silks and ballet clothing, are generally worn only while
engaging in that activity. None of the garments submitted are so
specialized that they could be worn only while surfing, nor are
they unsuitable for wear for other activities, including various
other water sports such as water skiing, wind surfing, and jet
skiing. In addition, these garments, as evidenced by the
advertisement submitted by the importer, showing a individual
surfing and wearing no upper body garment, are not necessary
wearing apparel while engaging in the sport of surfing.
It is our opinion that neither the garments themselves nor
the styling or construction features stated by the importer, are
so specialized for the sport of surfing that these garments
should be considered "special articles of apparel" for the sport
of surfing.
HOLDING:
We find that, if the tops are for men and boys, they are
specifically provided for under the provision for men's or boys'
knit pullovers, waistcoats (vests) and similar articles, of
man-made fibers in subheading 6110.30.3050, HTSUSA. If the tops
are for women's, girls' or unisex wear, provisions carry a duty
rate of 33.5 percent ad valorem, textile quota category 638.
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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, we suggest that your client 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 the local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division