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HQ 089999

October 24, 1991

CLA-2 CO:R:C:T 089999 JS


TARIFF NO.: 6110.20.1030

Morgan Okada
M. Bowers & Co., Inc.
521 Ala Moana Blvd., #210
Honolulu, HI 96813

RE: Oversize garment similar to a T-shirt; not beach robe; pullover; classifiable heading 6110, HTSUSA

Dear Mr. Okada:

This is in reference to your letter of June 19, 1991, requesting classification of a ladies' oversized T-shirt under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The sample which you submitted for examination will be returned under separate cover.


The sample is made of a finely knit 55 percent polyester/55 cotton material. It has short sleeves with applied hems, a round hemmed neckline, an applied hem bottom, and extends to the midthigh area of the wearer. The front of the garment has 3 1/2 inch lettering which reads "OFFICIAL HAWAII SHOPPING SHIRT," and two 8x10 inch pockets near the bottom.

In your letter you state that this garment is designed as a beach coverup or beach robe, to be worn over a swimsuit when necessary.


What is the classification of an oversized T-shirt designed to be worn as a beach coverup.


Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the heading and any relevant section or chapter notes.

Heading 6110 provides for knit sweaters, pullovers, sweatshirts, waistcoats and similar articles. The Explanatory Notes, the official interpretation of the tariff at the international level, states that the heading covers a category of knitted or crocheted articles, without distinction between male or female wear, designed to cover the upper parts of the body. The Textile Category Guidelines, CIE 13/88 (November 23, 1988), which assists in the interpretation of the text of the tariff, state that heading 6110 includes:
garments commercially known as cardigans, sweaters, pullovers, sweater vests, etc. They cover the upper body from the neck or shoulders to the waist or below (as far as the mid-thigh area)

The dimensions of this garment clearly indicate that the upper body, as well as much of the lower body, would be covered when the garment is worn. Since the Guidelines include garments that may reach as far as the mid-thigh area, the length of the present merchandise does not exclude it from this heading.

The sample is an oversized pullover that is susceptible of a number of different uses, only one of which is as a beach cover-up. As a multipurpose garment, considering its length, it is precluded from classification under Heading 6109, which provides for T-shirts, or under Heading 6108, which provides for beachrobes. Neither provision describes the merchandise while Heading 6110 does specifically provide for pullovers.

With reference to your statement that Headquarters ruling 082239 provides a "better description/classification of the garment", we disagree. The garments which were the subject of HQ 082239 had eight to nine inch side slits; were closer fitted and in fact did not bear any resemblance to an oversized T shirt.


The garment at issue is classified as a pullover under subheading 6110.20.1030, HTSUSA, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, other: other: women's or girls', textile category 339, dutiable at the rate of 20.7 percent ad valorem.

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 the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an 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 the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.


John Durant, Director
Commercial Rulings Division

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