CLA-2 CO:R:C:G 087754 DRR
Mr. Steven T. Bernstein
H. Z. Bernstein Co. Inc.
One World Trade Center Suite 1973
New York, New York 10048
Re: Classification of cotton knit shirt, garment sized "one
size fits all" classified as unisex garment; 6109.10.0070,
HTSUSA
Dear Mr. Bernstein:
This is in response to your letter dated July 11, 1990,
requesting the classification of a cotton knit pullover shirt
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
The merchandise at issue consists of a 100 percent cotton
knit pullover shirt. It has a 26 inch chest, 26 inch shoulder
width, it is 27 inches long with 10.5 inch armholes. All of
the shirts will be the same size. The size on the label will
say "YOUR". The label also contains the word "menswear" in
small print. You state in your letter that the garment is
intended to be men's wear. The garment will be imported from
Pakistan or the United Arab Emirates.
ISSUE:
What is the proper classification of the garment at issue?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI),
taken in order. GRI 1 provides that classification shall be
according to the terms of the headings and any relative section
-2-
or chapter notes. Chapter 61 applies to made up knitted or
crocheted articles of apparel. Note 8, Chapter 61, HTSUSA,
states that unisex garments are classified under the provisions
for women's garments. Although you state that the garment in
question is a men's garment, it does not have any particular
features of a man's garment. The unconstructed, T-shirt
styling is more indicative of unisex garments. It is also
Customs position that garments labeled "one size fits all" are
not sized to a specific customer and are considered unisex
garments. (See HRL 085848, dated December 14, 1989; and HRL
087531, dated October 9, 1990.) The designation of "menswear"
on the label is not dispositive of the issue. Garments are
classified according to the features of the garment, not the
description on the label.
HOLDING:
The shirt at issue is classified under subheading
6109.10.0070, HTSUSA, as women's or girl's garments, similar to
T-shirts, in chief weight of cotton, with a duty rate of 21
percent ad valorem, and are subject to textile category 339.
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 renegotiations 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
internal issuance of the U.S. Customs Service, which is
available for inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, 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
6 cc: Area Dir., N.Y. Seaport
D. Rimmer library/peh
085754