CLA-2 CO:R:C:T 951116 jb
Barry E. Powell
Grunfeld, Desiderio,Lebowitz & Silverman
707 Wilshire Blvd, Suite 5320
Los Angeles, CA. 90017
RE: Classification of men's T-shirts; fabric weight a
consideration.
Dear Mr. Powell:
This is in response to your letter of October 11, 1991 on
behalf of your client, New-Cari, Inc., regarding the
classification of certain men's pullover garments which will be
imported from the Dominican Republic. Two samples were submitted
to Customs for examination.
FACTS:
The two samples, Styles T-6 and T-8, consist of men's all
white pullover garments constructed from 100 percent cotton,
finely knit, jersey fabric. Each garment has a rib knit, crew
neckline; short, set in, hemmed sleeves and a hemmed bottom. The
front and back panels and the sleeves are each constructed from a
single piece of fabric. The garments are not oversized and the
importer has indicated that they will be imported in men's sizes
S through XXXL.
ISSUE:
Whether heavier weighted T-shirt fabric can properly be
classified under heading 6109, HTSUSA, which provides, inter
alia, for T-shirts?
LAW AND ANALYSIS:
Classification of goods under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA) is governed by the
General Rules of Interpretation (GRI's) taken in order. GRI 1
provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes.
Subheading 6109.10.0005, HTSUSA, provides for:
Men's or boys':
Underwear:
T-shirts, all white, short hemmed bottom,
crew or round neckline, without pockets, trim
or embroidery.
The Explanatory Notes, which are the official interpretation
of the HTSUSA at the international level, provide guidance as to
the meaning of the term "T-shirts":
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.
Likewise, the Textile Category Guidelines, CIE 13/88
(November 23, 1988), are employed as a technical reference
offering similar guidance in the determination of the appropriate
textile categories for garments. These guidelines insure
uniformity and represent the present position of the Customs
Service. In defining garments considered "T-shirts" or "like T-
shirts", CIE states:
Other T-shirts in Heading 6109, which are assigned Category
338/339/638/639/838, 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.
The Explanatory Note indicates that the term "T-shirts"
refers to "lightweight knitted or crocheted garments" of the vest
(underwear) type. This definition does not require that the
garment be constructed of lightweight fabric but that the
finished T-shirt itself should be a lightweight garment. The
Explanatory Note and CIE recognize that T-shirts may have
decoration in the form of advertising, pictures or an inscription
in words. This would suggest that the writers of the definition
sought to broaden the scope of the term "T-shirts" to include not
only the traditional underwear T-shirt but also outerwear T-
shirts.
It is difficult to collect any tangible data outlining
appropriate fabric weights for T-shirts. Surveys concerning this
issue have shown that importers, buyers, domestic manufacturers
and retailers rely on custom or practice within the trade. A
"feel" test of the T-shirt is often futile because of the various
processings the garment might have undergone in its initial
stages. For example, carded yarns will produce a fabric of
rougher texture, serviceable for inexpensive cotton fabrics,
giving the fabric a heavier and coarser feel. On the other hand,
when the fiber is intended for fine yarns, the fibers will go
through an additional stage, combing, producing a smoother,
softer and sometimes lighter feel ( B.P. Corbman and M.D. Potter,
Fiber to Fabric, (4th ed. 1967), p.35.).
Although the weight of underwear T-shirt fabric has remained
stable throughout the years, the weight of outerwear T-shirt
fabric has increased as T-shirts have become a fashion staple.
This trend has evidenced itself in the availability of heavier
weight T-shirts in today's market.
In the United States underwear T-shirts are traditionally
constructed of finely knit jersey fabric weighing 130 to 145
grams per square meter. In recent years, however, heavier weight
T-shirts have been marketed for the outerwear trade. Extensive
contact with the trade over the past 18 months has shown that
changes in consumer taste have led to a trend in today's
outerwear market producing T-shirts of heavier material
distinguishing them from the traditional underwear garments.
These outerwear T-shirts generally vary in weight from 160 grams
to 180 grams per square meter with some garments approaching 200
grams per square meter.
Traditional underwear manufacturers, such as Hanes, produce
both a standard weight underwear T-shirt and a "Beefy T" T-shirt.
The latter is constructed of fabric weighing approximately 180
grams per square meter. Russell Athletic also produces a
heavyweight T-shirt advertised in the Spring 1991, L.L. Bean
catalogue. This garment is described as a "superior one-pocket
T-shirt... found to be one of the finest T-shirts available."
Russell Athletic's product engineer has indicated that the fabric
weight for this garment is 189 grams per square meter. Champion
Sportswear, in its 1991 Activewear Catalogue also offers a high
quality outerwear T-shirt, described as a heavyweight T-shirt,
constructed of fabric weighing from 186 to 200 grams per square
meter. While this fabric is considered a medium weight fabric
for upper body garments, it is nevertheless, a heavier weight
fabric for T-shirt construction.
Therefore, garments which are commonly and commercially sold
in the United States today as T-shirts range from the traditional
underwear garments of very light fabric to outerwear garments of
mid-weight to heavier weight fabric. The basic configuration,
cut and construction of the garment, however, is that of the
familiar underwear T-shirt; the only difference being in the
weight of the fabric used.
The above mentioned range in fabric weights, reflected in
the practice within the trade, has served as a guideline for many
rulings. This in effect has limited the weight of outerwear T-
shirts to within the 200 grams per square meter range while
trying to maintain consistent with the trade practice
interpretation of the term "lightweight" (see New York Ruling
850434, May 31, 1990; Headquarters Ruling 087211, October 9,
1990; New York Ruling 868051, November 18, 1991).
Consequently, garments constructed of finely knit, plain
jersey or interlock fabric, of weights not exceeding 200 grams
per square meter, in the plain configuration of the traditional
T-shirt, will produce a lightweight upper body garment satisfying
both the Explanatory Note and CIE definition of a T-shirt.
Garments in these weights are recognized in the trade and
commerce of the United States as satisfying the underwear
classification.
Laboratory analysis of submitted sample Style T-6 has
indicated that it is constructed of fabric weighing 180.9 grams
per square meter while the fabric weight of Style T-8 is 157.2
grams per square meter. Both garments are constructed in the
shape and style of a traditional T-shirt and differ only in
fabric weight from the traditional underwear T-shirt. Based on
the fabric weight guidelines used in the trade, both samples fall
within the 200 grams per square meter range allowing their
inclusion in the outerwear T-shirt classification.
HOLDING:
The submitted samples, Style T-6 and T-8, are of the class
or kind of merchandise commonly and commercially recognized in
the United States as T-shirts. The proper classification for
these garments is in subheading 6109.10.0005, HTSUSA, textile
category 352, dutiable at 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.
Sincerely,
John Durant, Director
Commercial Rulings Division