CLA-2 CO:R:C:T 950790 SK
Robert F. Walker, Jr.
Conimex, Inc.
20 Sunset Hill Road
Roslindale, MA 02131
RE: Classification of 100% silk knit underwear shirts; 6109,
HTSUSA; U.S. International Trade Commission deems tariff
rates in heading 6109, HTSUSA, correct
Dear Mr. Walker:
This is in response to your inquiry of November 13, 1991,
requesting review of the tariff classification of knit silk
underwear shirts under heading 6109 of the Harmonized Tariff
Schedule of the United States (HTSUSA) and the tariff rate
assigned to these articles.
FACTS:
The articles at issue are long-sleeved knit silk underwear
shirts imported from China.
Customs has previously classified these articles under
heading 6109, HTSUSA.
ISSUE:
Whether the subject merchandise is properly classifiable
under heading 6109, HTSUSA?
Whether the rate of duty, 17% for Column 1, is correct for
silk garments classified under heading 6109, HTSUSA?
- 2 -
LAW AND ANALYSIS:
Customs has previously held, in several rulings, that knit
underwear shirts are properly classifiable under heading 6109,
HTSUSA, which provides for t-shirts, singlets, tank tops and
similar garments [emphasis added]. "Singlets" are defined as
undershirts and classification of undershirts is therefore
appropriate under this heading. See Webster's New Collegiate
Dictionary, (1977). See also, Headquarters Ruling Letters
(HRL's) 089950, dated August 6, 1991, and 089280, dated May 13,
1991, which classified undershirts under 6109, HTSUSA, and
distinguished between undergarments worn below the waist under
heading 6108, HTSUSA, and undergarments worn above the waist
under 6109, HTSUSA.
In your submission you mention that heading 6108, HTSUSA,
provides for nightdresses, pajamas, bathrobes and dressing gowns
and is therefore not limited to garments worn below the waist.
Please note that the distinction made in HRL's 089950 and 089280
divided undergarments into two classifications: those worn below
and above the waist. The articles you listed as being contrary
to Customs' position are sleepwear. An undershirt is an
undergarment, not sleepwear, and classification of undershirts
is proper under 6109, HTSUSA.
With regard to the issue of the 17% tariff assigned to these
articles, the United States International Trade Commission deems
the duty rates for both wool and other textile materials under
heading 6109, HTSUSA, correct. Customs, as an administrative
agency, can not unilaterally change the tariff rate assigned to a
particular article. Should you seek a tariff rate change, you
may wish to pursue this matter through congressional legislation.
Sincerely,
John Durant, Director
Commercial Rulings Division