CLA-2 CO:R:C:T 951485 CAB
Shirley Parke
Mast Industries, Inc.
P.O. Box 9020
Andover, MA 01810
RE: Classification of a women's knit pullover; Heading 6110
Dear Ms. Parke:
This ruling is in response to your inquiry of March 30,
1992, requesting a tariff classification for women's knit upper
body garments, under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). A sample was submitted for
examination.
FACTS:
The size medium sample garment is referred to as Style
C40507B. The upper body garment is constructed of 100 percent
cotton jersey knit fabric. Style C40507B contains a V-neck, long
sleeves, and a hemmed bottom.
ISSUE:
Whether the instant garment is classifiable in Heading 6109,
HTSUSA, as an article similar to a T-shirt, or as a pullover in
Heading 6110, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes, taken in
order.
Heading 6109, HTSUSA, provides for T-shirts, singlets, tank
tops and similar garments, knitted or crocheted. The Explanatory
Notes to the Harmonized Commodity and Description Coding System
(EN), although not legally binding, are the official
interpretation of the tariff at the international level. The EN
state in pertinent part:
The term "T-shirt" means lightweight knitted or crocheted
garments of the vest type, of cotton or man-made fiber,...in
one or more colors, 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)...
As stated in the EN, the garment at issue is constructed of
a lightweight cotton knit fabric and contains a close-fitting V-
shaped neckline. However, the garment is not classifiable in
Heading 6109 as a T-shirt, or as an article similar to a T-shirt
because of the loose fitting sleeves and the extremely over-
sized cut of the garment. Accordingly, the merchandise in
question is classifiable as a pullover in Heading 6110.
HOLDING:
Style C40507B is classifiable under subheading
6110.20.2075, HTSUSA, which provides for sweaters, pullovers,
sweatshirts, waistcoats (vests) and similar articles, knitted or
crocheted, of cotton, other, other, other, women's or girls'.
The rate of duty is 20.7 percent ad valorem, and the textile
restraint category is 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
(the ninth and tenth digits of the classification) 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