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HQ 088055


February 1, 1991

CLA-2 CO:R:C:G 088055 CC 855619

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2075

Ms. Lorraine M. Dugan
Customs Analyst
Associated Merchandising Corporation
1440 Broadway
New York, NY 10018

RE: Classification of a ladies' knit top; Reconsideration of DD 855619; oversize top not classifiable as a T-shirt in Heading 6109; classifiable in 6110; DD 855619 affirmed

Dear Ms. Dugan:

This letter is in response to your request of October 3, 1990 for reconsideration of DD 855619, dated September 13, 1990. In that ruling a ladies' knit top was classified in Heading 6110 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). You believe that this merchandise should be classified as a T-shirt in Heading 6109. A sample was submitted for examination.

FACTS:

The merchandise at issue, designated by you as Style 1662, is a women's finely knit pullover shirt that has a crew neck, short and hemmed sleeves, and a hemmed bottom. It is made of 100 percent cotton fabric and has more than nine stitches per two centimeters measured in the horizontal direction. The sample is marked as a size small (S). It is very wide for a size small and has very large armhole openings. This merchandise is worn on the upper torso and extends from the wearer's neck and shoulders to the hips. It is intended for wear over underwear as a pullover shirt.

You have stated that the merchandise at issue is classifiable as a T-shirt since the material has the same weight
as that of a T-shirt and only appears heavier because of the effect of the dyeing process on the garment's fabric.

ISSUE:

Whether the merchandise at issue is classifiable in Heading 6109, HTSUSA, or in Heading 6110, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with 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.

Heading 6109, HTSUSA, provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted. The Explanatory Notes, the official interpretation of the HTSUSA at the international level, state the following concerning T-shirts of Heading 6109:

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 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). 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.

Although we would agree that the fabric would not preclude classification of this article as a T-shirt, its dimensions would preclude such a classification. The submitted merchandise is very wide and has very large armhole openings. The requirement of having close-fitting sleeves has not been met, and, therefore, this merchandise is not classifiable as a T-shirt in Heading 6109. Instead, it is classifiable in Heading 6110.

HOLDING:

The merchandise at issue is classified 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 category is 339.

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.

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.

DD 855619, dated September 13, 1990, is affirmed.

Sincerely,

John Durant, Director

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