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HQ 087211


October 9, 1990

CLA-2 CO:R:C:G 087211 CMR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0040, 6110.20.2075

Mr. Luis Alberto Sanchez
Commercial Minister Counselor
Embassy of Peru
1700 Massachusetts Avenue, N.W.
Washington, D.C. 20036

RE: Classification of various knit upper body garments

Dear Mr. Sanchez:

This ruling is in response to your request of May 18, 1990, regarding the classification of various knit upper body garments. Twelve styles were received by Customs for classification. However, thirteen garments are involved since one style, L, has two variations, L1 and L2. The garments are identified by a letter of the alphabet.

FACTS:

Style A is a pullover garment with a crew neck, long sleeves with hemmed cuffs, and a loose-fitting, hemmed bottom. At each side on the bottom are two-inch high slits. The garment also features sewn-in shoulder pads, dropped shoulders, an overall oversized appearance, and one and one-half inch wide sewn-in fabric inserts on each sleeve and near the bottom of the body fabric. The garment is made of 100 percent cotton knit fabric which is a not lightweight underwear type fabric.

Style B is a pullover garment which features a mock turtleneck with a V-shaped front slit, oversized appearance, dropped shoulders, long sleeves with a square bottom at the shoulder seams and hemmed cuffs and a loose-fitting, hemmed bottom. The garment is made of 100 percent cotton knit fabric which is not lightweight underwear type fabric.

Style C is a pullover garment with a mock turtleneck, inside shoulders pads, short, hemmed sleeves, a hemmed bottom, and a chest pocket with an embroidered logo. The garment is made of 100 percent cotton, lightweight knit fabric.

Style D is a long-sleeved pullover garment with a crew neck, ribbed knit cuffs, and a ribbed knit bottom. The garment is made of 100 percent cotton, French terry knit fabric. The garment is decorated with extensive embroidery and appliques.

Style E is a pullover garment with a crew neck, long, hemmed sleeves, wide armholes, a hemmed bottom, dropped shoulders and a chest pocket with a printed logo on it. The garment is made of 100 percent cotton, finely knit fabric.

Style F is a short-sleeved pullover garment with a crew neck, hemmed sleeves and a hemmed bottom. It also has dropped shoulders. The garment is made of 100 percent cotton, finely knit fabric.

Style G is a short-sleeved pullover garment with a double crew neck, hemmed bottom, and a printed logo on the chest. The inside of the sleeve ends are made with a fabric facing in a contrasting color which matches the color of the top layer of the double crew neck and the color of the chest logo. The sleeves are made of three pieces not including the facing material. The garment is made of 100 percent cotton, finely knit fabric.

Style H is a crew neck pullover with a wide opening at the neckline. The garment has baggy short sleeves with ribbed knit cuffs, a chest pocket and a hemmed bottom that is slightly lower in the back than in the front. The garment is made of 100 percent cotton, finely knit fabric.

Style I is a pullover garment with a round, capped neckline, sewn-in shoulder pads, dropped shoulders, and short hemmed sleeves and a hemmed bottom. The garment also has a chest pocket with embroidered logo and a functional drawstring approximately six inches above the bottom. The garment is made of 100 percent cotton, finely knit fabric.

Style J is a pullover garment with a crew neck, raglan long sleeves with ribbed knit cuffs and a ribbed knit bottom. The garment is made of 100 percent cotton French terry knit fabric. It is made with three front panels and one back panel. There is an embroidered logo over the chest.

Style K is a pullover garment with a double crew neck, short hemmed sleeves, a hemmed bottom, an inset chest pocket with a printed logo on it. Contrasting fabric is used on the sides and under the arms. This fabric makes up four pieces on each side of the garment. This garment is of pieced fabric construction. The garment is made of 100 percent cotton, finely knit fabric.

Style L1 is an oversized pullover garment with dropped shoulders, short, hemmed sleeves, a hemmed bottom and a round, capped neckline. The garment is wide-bodied and loose-fitting. It has a chest pocket with embroidery on it. The garment is made of 100 percent cotton knit fabric of pique construction.

Style L2 is identical to style L1 except that it is made of slightly heavier fabric according to the embassy.

All of the garments extend from the neck and shoulders to the waist or below. They are all size medium, except D (one size fits all), E and F (no size given), and J and L (large and extra large).

You have not indicated whether these garments are intended for wear by men or women and the styling and sizing features are not helpful in this regard. As we cannot clearly tell whether these are men's or women's garments, following Note 8, Chapter 61, the garments will be classified in the headings covering women's garments.

ISSUE:

Are the subject garments classified as T-shirts or similar to T-shirts in heading 6109, HTSUSA, or as pullovers of heading 6110, HTSUSA?

LAW AND ANALYSIS:

Classification of goods under the 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, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]."

The Explanatory Notes, which are the official interpretation of the HTSUS at the international level, provide guidance as to the meaning of the term "T-shirt".

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.

Customs believes the phrase "garments of the vest type" is a Briticism to denote underwear type garments. This belief is based on the definition of vest as a British term for an undershirt.

The Explanatory Notes offer guidance as to which garments are considered T-shirts or similar to T-shirts. Likewise, the Textile Category Guidelines, CIE 13/88 (Nov. 23, 1988), which were utilized under the previous tariff schedule and continue to be employed as technical reference offer similar guidance as to the characteristics of T-shirts.

Other T-shirts in Heading 6109 [(aside from men's and boys' white underwear style cotton T-shirts)], . . . 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. [Emphasis added.] CIE 13/88, at 12.

The Guidelines used before November of 1988 were stricter than those in use now in regard to acceptable features for T-shirts. The garments which fail classification as T-shirts today, would have failed classification as T-shirts under the previous tariff.

All but one of the garments, style F, submitted for this ruling possess features which preclude them from classification as T-shirts or similar to T-shirts. These features include the type of fabric used in making the garment, looseness of fit, shoulder pads, side slits, pieced fabric construction, a turtleneck or mock turtleneck, extensive embroidery or applique work, special constructions around the neck or sleeves, and ribbed knit sleeve cuffs or waistband.

Since you requested it, we will discuss each sample and the reasons for its classification as other than a T-shirt (with the exception of style F which is classified as a T-shirt).

Each style is precluded from classification as a T-shirt or similar to a T-shirt for the following reasons:

Style A - because it is not made of lightweight underwear type fabric and has an oversized appearance, shoulder pads, side slits, and fabric inserts. These features added together preclude it from classification as a T-shirt or similar to a T-shirt although the presence of the fabric inserts and oversized appearance alone are sufficient to preclude such classification.

Style B - because it is not made of lightweight underwear type fabric and has an oversized appearance, a mock turtleneck with a V-shaped front slit, and a square shoulder seam treatment. These features taken together preclude the garment from classification as a T-shirt or similar to a T-shirt.

Style C - because it has a mock turtleneck and shoulder pads.

Style D - because it is made of French terry fabric, has ribbed knit cuffs and a ribbed knit bottom. Addi- tionally, style D is decorated with extensive embroidery and applique work.

Style E - because the armhole has been cut very wide, giving a wide loose-fitting shape to the upper sleeve. To be classified as a T-shirt or similar to a T-shirt, the garment must have close-fitting sleeves of the underwear type.

Style F - is a T-shirt. It fits the description in the Explanatory Notes and the Textile Category Guidelines.

Style G - because it has a double crew neck, sleeves with contrasting facing meant to be worn cuffed, and pieced fabric sleeves.

Style H - because it has baggy sleeves with ribbed knit cuffs and a hemmed bottom that is slightly lower in the back than in the front.

Style I - because it has a capped neckline, shoulder pads and, in particular, a drawstring.

Style J - because it is made of French terry fabric, is of pieced fabric construction and has ribbed knit cuffs and a ribbed knit bottom.

Style K - because it has a double crew neck and is of pieced fabric construction.

Styles L1 and L2 - because they are not of lightweight, knit, underwear-type fabric. They are made of pique knit fabric. Additionally, they have capped necklines and an oversized appearance.

HOLDING:

Style F is classified as a T-shirt in subheading 6109.10.0040, HTSUSA, textile category 339, dutiable at 21 percent ad valorem.

The remaining styles are classified as pullover garments in subheading 6110.20.2075, HTSUSA, dutiable at 20.7 percent ad valorem. As products of Peru, these garments are subject to textile category 339-S.

The designated textile and apparel category may be subdivided into parts. If so, the 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 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 updated weekly and 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 importation of this merchandise to determine the current status of any import restraints or requirements.

Your samples will be returned, under separate cover, as requested.

Sincerely,

John Durant, Director
Commercial Rulings Division

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