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.

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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.

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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

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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).

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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.

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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