HQ 089174

September 18, 1991

CLA-2 CO:R:C:T 089174 HP

CATEGORY: Classification

TARIFF NO.: 6109.10.0027

Mr. Richard Wortman

Grunfeld, Desiderio, Lebowitz & Silverman

12 East 49TH Street

New York, NY 10017

RE: NYRL 857943 affirmed. T-shirts cannot have sewn-on

appliques. Underwear; quota; TSUS; embroidery; label;

decoration

Dear Mr. Wortman:

This is in reply to your letter of April 11, 1991,

requesting reconsideration of New York Ruling Letter (NYRL)

857943 of December 16, 1990. Please reference your client

Premier Sports Group, Inc.; your reference 91-2938-5(1)I.

FACTS:

The merchandise at issue consists of a men\'s pullover

shirt, Style M210, constructed from 100% cotton finely knit

jersey fabric measuring more than 9 stitches per 2 centimeters

counted in the horizontal direction. The garment features a

traditional crew neck, short hemmed sleeves and a hemmed

bottom. At the lower left front corner of the garment is

stitched a textile label which measures 1&5/8\" wide by 25/16\"

high. The label sets forth the brand name \"LOGO 7.\" The

merchandise will be imported from China in various colors.

In NYRL 857943, we classified this garment under

subheading 6109.10.0027, Harmonized Tariff Schedule of the

United States Annotated (HTSUSA), as a garment similar to a T-

shirt.

ISSUE:

Whether the textile label precludes classification under

the HTSUSA of the instant garment as a T-shirt?

LAW AND ANALYSIS:

Heading 6109, HTSUSA, provides for T-shirts, singlets,

tank tops and similar garments, knitted or crocheted. The

Customs Service periodically issues the Guidelines for the

Reporting of Imported Products in Various Textile and Apparel

Categories. The Guidelines, most recently published at 53

Fed. Reg. 52563 (Dec. 28, 1988), CIE 13/88 (Nov. 23, 1988),

note that since certain types of garments are closely related

in use, the Guidelines \"are to be used as an aid in

determining the commercial designation and, hence, the

classification of an article.\" Used as such, they \"represent

the present position of the Customs Service.\"

The Textile Guidelines, supra, define T-shirts as

follows:

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. \[Emphasis added.\]

In HRL 085695 of October 17, 1989 \[modified on other grounds

by HRL 087492 of July 12, 1990\], we stated that extensive

appliques on the garment, such as glued-on ropes, raised

threads, and plastic and bamboo effects sewn onto a full front

applique, would, as opposed to an elaborate print, preclude

classification as a T-shirt. You state that the small

trademark-bearing label sewn onto the bottom front corner of

the shirt is distinguishable from these appliques, and the

garment should be classified as a non-underwear T-shirt. We

disagree.

As we explained in HRL 085695, it is the process by which

the decoration is placed on the garment, not the extensiveness

or obtrusiveness of the decoration itself, which is

controlling. By specifying that T-shirts must be of the

underwear type and of underwear-type fabric, as well as the

other above-listed limitations, it is clear that the drafters

of the Harmonized Tariff Schedule intended T-shirts to be

relatively simple garments. Based upon this tenet, Customs

has consistently classified comparable garments (i.e., with

sewn-on appliques) as similar to T-shirts.

Compare NYRL 860914 of March 4, 1991 (classifying boys\'

pullover garment with sewn-on vinyl emblem on left chest, and

sewn-on ribbon applique encircling left sleeve in

6109.10.0027); NYRL 853956 of July 19, 1990 (classifying man\'s

pullover garment with glued-on square fabric logo on left

sleeve in 6109.10.0027); NYRL 856131 of October 5, 1990

(classifying woman\'s pullover garment with shoulder pads and

embroidery and printing at left breast area in 6109.10.0070)

with NYRL 864259 of June 14, 1991 (classifying girls\' T-shirts

with embroidery at chest in 6109.90.1060). T-shirt-like

garments with sewn-on appliques, as opposed to shirts with

screen prints, puff prints, and similar decorations, are

classified as garments similar to T-shirts.

You also contend that since these garments were

considered T-shirts under the Tariff Schedules of the United

States (TSUS), Customs should classify the garment as a T-

shirt under the HTSUSA. This argument fails to take note of

the specific wording of the TSUS; specifically, the allowance

of \"ornamented\" T-shirts. Under this language, even partially

sequined garments were classified as T-shirts. See HRL 081618

of November 11, 1988 (stating that \"under the \[TSUS\] textile

apparel articles with beads or sequins were generally

classified as ornamented textile apparel. \* \* \* The \[HTSUSA\],

in contrast, makes no distinction between ornamented and

unornamented textile articles. The HTSUSA is a new statute

with new rules for the classification of imported articles.\").

Finally, you assert that since the alleged intention of

the textile negotiators was to include garments such as the

instant merchandise in the quota category for T-shirts,

\"Customs must classify the garments accordingly.\" This is

incorrect. Resulting from the enactment of the Omnibus Trade

and Competitiveness Act of 1988, Pub. L. No. 100-418, 102

Stat. 1107 (1988), the Harmonized Tariff Schedule of the

United States Annotated (HTSUSA) became our tariff code,

effective January 1, 1989. Customs is mandated by law to

classify merchandise according to the terms of this schedule,

aided by various explanatory materials. We cannot be swayed

by potential quota migration. NYRL 857943 is affirmed.

HOLDING:

As a result of the foregoing, the instant merchandise is

classified under subheading 6109.10.0027, HTSUSA, textile

category 338, as T-shirts, singlets, tank tops and similar

garments, knitted and crocheted, of cotton, men\'s or boys\',

other, other. The applicable rate of duty is 21 percent ad

valorem.

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 negotiations 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

issuance of the U.S. Customs Service, which is updated weekly

and is available 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 status of any import restraints or

requirements.

A copy of this ruling letter should be attached to the

entry documents filed at the time this merchandise is

imported. If the documents have been filed without a copy,

this ruling should be brought to the attention of the Customs

officer handling the transaction.

Sincerely,

John Durant, Director

Commercial Rulings Division