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HQ 082467


August 24, 1989

CLA-2 CO:R:C:G 082467 CB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6205.20.2065; 6211.32.0080

Ms. Diana Incivilito
Warnaco Sourcing
485 7th Avenue
Fourteenth Floor
New York, New York 10018

RE: Classification of men's woven cotton pullovers

Dear Ms. Incivilito:

This ruling is in response to your letter of May 5, 1988, requesting a classification ruling under both the Harmonized Tariff Schedule of the United States (HTSUSA),and the Tariff Schedule of the United States (TSUSA). The TSUSA was replaced by the HTSUSA effective January 1, 1989. We are therefore providing you with a classification under the HTSUSA.

FACTS:

Four samples of 100 percent woven cotton men's pullovers were submitted for classification. Styles FG 18 and FG 66 have rib knit crewnecks with simulated rib knit shirt collars. Both have long sleeves with rib knit cuffs and rib knit waistbands. Style FG 66 has on seam pockets at the waist; style FG 18 has a hanger loop and is yarn dyed with two or more colors in the warp and/or filling. Both styles are ornamented with simulated shirt collars.

Style FG 65 has a partial opening, with button closures, starting at the neckline. It has a rib knit collar, long sleeves with rib knit cuffs and a rib knit waistband. It has two on seam pockets at the waist.

Style FG 64 has a partial opening, with button closures, starting at the neckline. It has a rib knit collar, short sleeves and a rib knit waistband. It has a hanger loop and a breast pocket with a button closure. The garment is ornamented by broad stripes overlaid on its right sleeves.

ISSUE :

Whether the sample men's woven cotton pullovers are classifiable under Heading 6205 and 6211, HTSUSA?

LAW AND ANALYSIS :

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 1 states, in part, that "classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes...."

The merchandise at issue are 100 percent woven cotton men's pullovers with rib knitted cuffs, waistbands, and collars. Styles FG 64 and FG 65 have a partial opening, with button closures, starting at the neckline. The Explanatory Notes for Heading 6205 set forth that, under the HTS, shirts having a front opening on the neckline are considered shirts. The Explanatory Notes constitute the official interpretation of the tariff at the international level. Therefore, styles FG 64 and FG 65 are classifiable in subheading 6205.20.2065, HTSUSA, which provides for men's or boy's shirts, of cotton, other.

Styles FG 18 and FG 66 have rib knit crewnecks with simulated rib knit shirt collars. Since these styles do not have a full or partial opening starting at the neckline they cannot be classified as shirts. Therefore, they are classifiable in men's other woven cotton garments in subheading 6211.32.0080.

HOLDING :

The pullover styles FG 64 and FG 65 are classifiable in subheading 6205.20.2065. The rate of duty is 21% ad valorem and fall under textile category 340.

The crewneck pullover styles FG 18 and FG 66 are classifiable as men's other woven cotton garments in subheading 6211.32.0080. The rate of duty is 8.6% ad valorem and fall under textile category 359.

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, as requested, under separate cover.

Sincerely,

John Durant, Director

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