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HQ 085848


December 14, 1989

CLA-2 CO:R:C:G 085848 CB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2065; 6110.20.2075

Ms. Tracy Spencer
Expeditors International
P. O. Box 45257
Atlanta, GA 30320

RE: Classification of men's garment

Dear Ms. Spencer:

This is in response to your letter of October 4, 1989, on behalf of M & F Girbaud, requesting a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for certain knit pullovers.

FACTS:

Two garments,which you identified as men's wear, were submitted for classification. Style 7M862 is of 100 percent cotton, finely knit pique fabric containing 20 stitches per two centimeters counted in the horizontal direction. The garment features a rib knit mock turtleneck; long, raglan sleeves with rib knit cuffs; and a hemmed waist with side slits. An embroidered logo is located on the left chest.

Style 8M818 is of 100 percent cotton, finely knit jersey fabric containing 30 stitches per two centimeters counted in the horizontal direction. The garment features a rib knit, mock turtleneck; long, set in sleeves with rib knit cuffs, and a hemmed waist. The front panel of the garment contains a large screen printed design.

ISSUE:

Whether the subject garments are classifiable as men's garments under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that the starting point is the terms of the headings of the tariff and any relevant section or chapter notes.

Heading 6110, HTSUSA, provides for sweaters, pullovers, sweatshirts, waistcoats and similar articles. Style 7M862 is labeled as a size M and meets the specifications for a men's size medium garment of this style. Therefore, style 7M862 is classifiable in subheading 6110.20.2065, HTSUSA, which provides for men's or boys' pullovers knitted or crocheted.

Regarding style 8M818, the question arises whether to classify the same as a men's or women's garment. The garment is labeled "One Size Fits All". Explanatory Note 8, Chapter 61, provides that garments which cannot be identified as men's or women's are to be classified in the headings for women's garments. The Explanatory Notes constitute the official interpretation of the tariff at the international level. It is Customs position that garments of the type in question labeled "One Size Fits All" are not sized to a specific customer and are considered as unisex garments. Therefore, style 8M818 is classifiable in the subheading providing for women's pullovers within heading 6110, HTSUSA.

HOLDING:

Style 7M862 is classifiable in subheading 6110.20.2065, HTSUSA, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of cotton, other, other, men's or boys. The rate of duty is 20.7 percent ad valorem and the textile category is 338.

Style 8M818 is classifiable in subheading 6110.20.2075, HTSUSA, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of cotton, other, other, women's or girls'. The rate of duty is 20.7 percent ad valorem and the textile category is 339.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number) 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.

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 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 issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.

Sincerely,

John Durant, Director

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