United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0081618 - HQ 0081879 > HQ 0081696

Previous Ruling Next Ruling


HQ 081696


November 18, 1988

CLA-2 CO:R:C:G 081696 SM

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.33.0060

Mr. Ronald G. Sleeis
Custom House Broker
317 S. Isis Avenue
Inglewood, CA 90301

RE: Tariff classification of certain men's knit/woven shirts

Dear Mr. Sleeis:

Your letter of November 3, 1987, addressed to our New York office, requesting a tariff classification on behalf of Commercial Uniform Co./Brookhurst International, for certain men's shirts, has been referred to this office for reply. You state that the men's garments in question will be imported from Hong Kong, China, Korea, Taiwan, and/or Bangladesh through the port of Los Angeles.

FACTS:

A sample of Style HD20 was submitted to this office. It is a men's pullover shirt composed of both knit and not knit fabrics. The woven portions are 65 percent polyester/35 percent cotton. The knit portions are 100 percent acrylic.

The knit portions are the rib-knit crew neck, cuffs, and waistband; and the upper front panel, which constitutes about 64 percent of the front of the garment. The woven portions are the long sleeves, the entire back, the lower portion of the front, and a one-inch wide band across the chest.

ISSUE:

How is Style HD20, combining knit and woven fabrics, classified?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff, and any relevant section
and chapter notes.

No heading of the HTSUSA provides specifically for textile wearing apparel that is both knitted and not knitted. Heading 6105 provides for men's shirts, knitted or crocheted. However, since Style HD20 has a ribbed waistband, classifica- tion under heading 6105 is precluded by Note 4 to chapter 61. Therefore, if classified in Chapter 61, this style would fall under heading heading 6110, which provides for men's sweat- ers, pullovers, sweatshirts, waistcoats, and similar articles, knitted or crocheted. Heading 6205 provides for men's shirts, not knitted or crocheted. However, the Explanatory Notes, the official interpretation of the HTSUSA at the international level, state that for Chapter 62, garments classified as shirts must have a full or partial opening starting at the neckline. Since Style HD 20 lacks such an opening, it is not classifiable as a shirt. If classified in Chapter 62, it would fall under heading 6211, HTSUSA, which provides for track suits, ski-suits, swimwear, and other garments.

The Explanatory Notes state, for Chapter 61, that clas- sification of knitted or crocheted apparel that includes parts of woven fabric constituting more than mere trimming is in accordance with any relative chapter notes or according to the GRI's. A similar note for Chapter 62 concerns apparel not knitted or crocheted that includes parts of knitted or cro- cheted fabric.

The sample garment is made up of both knitted and not knitted fabrics in quantities that clearly constitute more than mere trimming. No chapter notes refer to the classifi- cation of such garments; therefore, classification is in accordance with the remaining GRI's.

GRI 2(a) is inapplicable because the garment is not incomplete or unfinished. GRI 2(b) is inapplicable because none of the possible headings contains a reference to a mater- ial or substance.

GRI 3 provides for the classification of articles that, for any reason, are prima facie classifiable under two or more headings. GRI 3(a) provides that the heading providing the most specific description of the merchandise is to be pre- ferred. But in this case the possible headings are equally descriptive.

GRI 3(b) provides for the classification of composite goods consisting of different components. This description fits the sample shirt, which has both knitted and not knitted components attached to each other to form an inseparable whole. Under GRI 3(b), such articles are to be classified as if they consisted of the component that gives them their essential character, insofar as it can be determined. Thus,
we must determine, if possible, whether the knitted or not knitted components give the garment its essential character.

The Explanatory Notes for GRI 3(b) state that essential character may be determined by the nature of the component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods.

The woven portions of Style HD20 not only comprise the predominant surface area, but give the overall impression that the garment is a woven one. When viewed from the wearer's back or sides, the shirt appears to be woven. From the front, the knitted chest portion is balanced by the long woven sleeves and the woven lower portion of the front panel. We conclude that the shirt is essentially a woven garment.

HOLDING:

The shirt is classified in Chapter 62 as a men's garment not knitted or crocheted. It falls under subheading 6211.33.0060, HTSUSA, textile category 659, a provision for other men's garments of man-made fibers. This classification represents the present position of the Customs Service under the HTSUSA. If there are changes before the effective date of January 1, 1989, this advice may not continue to be applic- able.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: