CLA-2 CO:R:C:T 952215 SK
District Director
U.S. Customs Service
909 First Ave., Rm. 2039
Seattle, WA 98174
RE: Decision on Application for Further Review of Protest No.
3001-92-100580; classification of men's French terry vest;
subheading 6110.30.3030; vests are designed and intended to be
worn over other clothing, not alone over the skin; United States
v.C.J. Tower & Sons of Buffalo, N.Y., 48 CCPA 87, C.A.D. 770
(1961); tariff terms are construed in accordance with their
common and commercial meanings.
Dear Sir:
This is a decision on application for further review of a
protest timely filed on behalf of Somerset Knitting Mills of
Bridgewater, New Jersey, through their broker, Harper Robinson &
Co., on June 22, 1992, against your decision regarding the
classification of a man's knit terry upper body garment. A
sample was submitted for our examination.
FACTS:
The garment at issue, referenced Style 725, is a men's
sleeveless pullover garment which is constructed from 65 percent
polyester, 35 percent cotton, finely knit, French terry fabric.
The garment has a V-shaped neckline, slightly oversized armholes,
a loose fitting body and a rib knit waistband. The neckline and
armholes are finished with a rib knit edging. A logo, showing
the figure of a golfer and the designation "PGA Tour", has been
embroidered on the left chest.
The importer contests the Seattle district's classification
of the subject merchandise as a men's sleeveless pullover shirt
under subheading 6110.30.3050, HTSUSA. The importer asserts that
the article at issue is a vest designed and marketed to be worn
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in coordination with knit shirts and not for wear directly on the
skin and therefore classification is proper under subheading
6110.30.3030, HTSUSA, which provides for men's
or boys' knitted vests, other than sweater vests.
ISSUE:
Whether the subject merchandise is properly classifiable as
a men's sleeveless pullover or as a men's knitted vest?
LAW AND ANALYSIS:
Classification under the HTSUSA is in accordance with the
General Rules of Interpretation (GRI's), taken in order. GRI 1
provides that classification is determined according to the terms
of the headings and any relevant section or chapter notes.
A determination of how the garment at issue will be worn is
essential in determining whether it is a pullover or a vest.
Although there is no specific definition of vests in either the
Explanatory Notes or the Textile Category Guidelines (CIE 13/88),
Customs has consistently classified as vests only those garments
which are designed to be worn over another outer garment.
Shirts, however, are described in the Textile Category
Guidelines, at page 15, as garments which are "worn over
underwear or the skin... ." An examination of the garment's
fabric, styling, construction, sizing and the manner in which it
is marketed will aid in determining whether it is designed to be
worn next to the skin, or over other clothing.
The fabric used in the construction of the subject
merchandise is a fine gauge, French terry material suitable for
use as either a vest or pullover. The garment is designed with a
V-neck, slightly oversized armholes and a very generous cut;
these characteristics suggest that the garment is designed to be
worn over other clothing. Moreover, the presence of a golfing
logo on the garment's left breast ("PGA Tour") indicates that
this article is designed to be a casual sportswear vest worn over
other outerwear such as knit golfing shirts. While it is
conceivable that some teens and young adults may wear an article
such as this over their bare skin, it is highly unlikely that
this would be acceptable dress on a golf course. It appears that
the target market for this article is the golfer, who would wear
this vest over another shirt where additional warmth was desired
and where the sleeveless vest would not inhibit movement of the
arms when swinging.
In United States v. C.J. Tower & Sons of Buffalo, N.Y., 48
CCPA 87, C.A.D. 770 (1961), the court held that "tariff terms are
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to be construed in accordance with their common and commercial
meanings." The article at issue will normally be worn over other
outer clothing and falls within the class of merchandise which is
commonly and commercially recognized in the United States as a
vest.
Lastly, we note that this office has previously classified
similarly styled garments, made from finely knit fabric, with V-
necks, as men's pullover vests designed to be worn over another
outer garment. See Headquarters Ruling Letters (HRL's) 079508,
dated June 17, 1987, 083610, dated May 25, 1989, 084282, dated
August 9, 1989, and 085288, dated September 27, 1989.
HOLDING:
The article at issue is classifiable under subheading
6110.30.3030, HTSUSA, which provides for men's or boys' knitted
vests, other than sweater vests, of man made fibers, with duty
assignable at a rate of 34.2 percent ad valorem. The quota
category is 659.
As the proper textile quota category for the subject
merchandise is different from that assigned at entry, you are
instructed to grant the protest in full. A copy of this decision
should be furnished to the protestant with the Form 19 notice of
action.
Sincerely,
John Durant, Director