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HQ 954426

August 26, 1993

CLA-2 CO:R:C:T 954426 jlj


TARIFF NO.: 6205.20.2050

Ms. Laurie Everill, Customs Specialist
J. C. Penney Purchasing Corporation
P. O. Box 10001
Dallas, Texas 75301-0001

RE: Classification of a man's woven cotton pullover shirt

Dear Ms. Everill:

In your letter of May 17, 1993, you requested a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for a man's woven cotton pullover shirt manufactured in Sri Lanka. You submitted a sample along with your letter.


The sample submitted, lot number 505-4305, is a man's woven cotton denim pullover shirt. It has short sleeves, a rounded bottom hem with side vents and a front opening with a three button left over right closure. It has the J. C. Penney "Arizona Jean" emblem sewn on the left chest of the shirt. The garment has no pockets.

You state that the shirt is a man's night shirt. You say that the garment will be purchased by the Mens Sleepwear Department and will be marketed with other sleepwear items including boxer shorts. You state that the floor plans and advertising have not been printed yet.


Is the instant shirt classified as a night shirt of Heading 6207, HTSUSA, or as an outer wear shirt of Heading 6205, HTSUSA?


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

The subject merchandise is of a type of garment which is capable of being used for more than one purpose. Use of this garment both as sleepwear and as outer wear is feasible. It is this factor which complicates classification of the garment. When confronted with garments which are claimed to be of a particular class, yet which strongly resemble articles of another class, Customs will first examine the article itself and its particular design features and thereafter any other extrinsic evidence pertaining to the marketing, advertising and sale of the article. Customs will also consider information regarding what the garment passes for in the trade and commerce of the United States and what the expectations of the ultimate purchaser are. See St. Eve International, Inc. v. United States, 11 CIT 224, Slip Op. 87-37 (1987).

With regard to the submitted sample, lot number 505-4305 has the appearance of an oversized shirt. We are unable to distinguish this garment from any of the many garments advertised and sold as oversized shirts. Additionally, the length of the garment, in our view, makes it unlikely it will be worn alone as a men's night shirt. It appears rather short for that purpose.

The national import specialist for men's shirts advises us that, during visits to various retail stores, he saw garments similar to the sample displayed separately and with matching shorts. He states that the sales clerks said they could be used either as lounge wear or as street wear.

We conclude that the instant shirt is a multiple use garment but that it will be worn principally as outer wear. The instant shirt is classified under the provision for men's or boys' woven shirts: of cotton: other: other: with two or more colors in the warp and/or the filling: other: men's, in subheading 6205.20.2050, HTSUSA.


The instant shirt is classified in subheading 6205.20.2050, HTSUSA, textile category 340, dutiable at the rate of 21 percent ad valorem.

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. Inasmuch as 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.


John Durant, Director

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