CLA-2 RR:TC:TE 959363 RH
Ms. Ritu Khanna
Import Manager
Resist, Inc.
354 13th Street
Carlstadt, NJ 07072
Re: Reversible Garment; Pullover; Heading 6211; Shirt; Heading
6205; Woven vs. Knitted
Dear Ms. Ritu:
This is in reply to your letter of April 26, 1996, requesting a
classification ruling on a reversible men's garment from India.
The sample garment you submitted is being returned to you, as you
requested, under separate cover.
FACTS:
The merchandise in question is a reversible men's garment, style
number 3059T. One side of the garment is made of knitted cotton
fabric and the reverse side is made of woven cotton flannel
fabric. The garment has a cross-over rib knit crew neckband,
long sleeves with rib knit cuffs and a rib knit waistband. It
has no pockets. You state that the garment's principal use in the
United States will be as a reversible shirt.
ISSUE:
What is the classification of the men's reversible garment, which
is constructed of knitted cotton fabric on one side and woven
cotton fabric on the reverse side?
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 (GRIs). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes.
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You claim that the garment should be classified as a shirt under
heading 6205, HTSUSA. The Explanatory Notes to the Harmonized
Commodity Description and Coding System (EN), although not
legally binding, are the official interpretation of the tariff at
the international level. The EN to heading 6205 states that
shirts are garments designed to cover the upper part of the body,
having long or short sleeves and a full or partial opening
starting at the neckline. Your garment does not have a partial
or full opening and is, therefore, not classifiable as a shirt
under heading 6205.
The garment in question is loose fitting, constructed of heavy
weight fabric and is designed to pull-on over the head. Based on
the style and design of the garment, it is best characterized as
a pullover. The garment consists of both knit and woven
components. Heading 6110, HTSUSA, provides for knitted
pullovers, and heading 6211, HTSUSA, which includes, among other
goods, woven pullovers, are equally applicable pursuant to GRI
2(b). Accordingly, classification of the subject garment is
governed by GRI 3.
GRI 3(a) provides that where two or more headings each refer to
part only of an article, classification is determined using a GRI
3(b) analysis. In this case, heading 6110 refers to the knit
component of the garment and heading 6211 refers to the woven
component. Thus, GRI 3(b) is applicable. It states that the
material or component which imparts the essential character to an
article will determine classification. In this case, both sides
of the reversible garment are equally suitable for wear as the
outer shell. Neither the knitted cotton side nor the woven
cotton side imparts the essential character to the garment.
As none of the constituent materials impart the essential
character to the garment, Customs must look to the next
applicable GRI for classification of the article. GRI 3(c)
provides that when goods cannot be classified by reference to GRI
3(a) or 3(b), they shall be classified under the heading which
occurs last in numerical order among those which equally merit
consideration. Between the competing headings in this case,
6110 and 6211, it is the latter which controls classification.
HOLDING:
The reversible men's pullover is classified under subheading
6211.32.0081, which provides for "Track suits, ski-suits and
swimwear; other garments: Other garments, men's or boys':Of
cotton
. . . Other." They are dutiable at the column one general rate
of 8.5 percent ad valorem, and the applicable textile category is
359.
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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, you should contact your local customs
office prior to importing the merchandise to determine the
current applicability of any import restraints or requirements.
Sincerely,
Durant, Director
Tariff Classification Appeals
Division