HQ 0088308 - Decision on Application for Further Review of Protest No. 3001-90-000835 - United States International Trade Commision Rulings

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HQ 088308

April 15, 1992

CLA-2 CO:R:C:T 088308 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.90.2010, 6109.90.2020

District Director of Customs
909 First Ave., Room 2039
Seattle, WA 98174

RE: Decision on Application for Further Review of Protest No. 3001-90-000835

Dear Sir:

This protest was filed against your decisions in the liquidation of various entries involving the importation of men's and women's silk undershirts produced in China.

FACTS:

The merchandise which is the subject of this protest consists of various styles of men's and women's 100 percent silk undershirts imported from China. The men's undershirts are designated as styles 1506, 1509, 5448, 5899, 6964. The women's undershirts are designated as styles 1431, 1434, 1438, 1476, 3275, 6945, and 7873.

The men's silk undershirts were liquidated under subheading 6109.90.2010 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, other, men's or boys', containing 70 percent or more by weight of silk or silk waste. The women's silk undershirts were liquidated under subheading 6109.90.2020, HTSUSA, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, other, women's or girls', containing 70 percent or more by weight of silk or silk waste.

The protestant claims that the men's undershirts are classifiable under subheading 6107.99.4010, HTSUSA, which provides for men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted, other, of other textile materials, other, containing 70 percent or more by weight of silk or silk waste. The protestant claims that the women's silk undershirts are classifiable under subheading 6108.99.4010, HTSUSA, which provides for women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted, other, of other textile materials, other, containing 70 percent or more by weight of silk or silk waste.

ISSUE:

Whether the men's silk undershirts at issue are classifiable in Heading 6107, HTSUSA, and the women's silk undershirts are classifiable in Heading 6108, 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 classification shall be determined according to the terms of the headings and any relative section or chapter notes.

The protestant contends that headings 6107 and 6108 include underclothing. Concerning the issue whether undershirts are classifiable in headings 6107 and 6108, we stated the following in Headquarters Ruling Letter (HRL) 085685, dated December 10, 1990:

Heading 6109, HTSUSA, provides for, inter alia, women's or girls' t-shirts, singlets, tank tops, and similar garments. The EN to this latter heading includes for classification therein "singlets and other vests." Funk & Wagnalls New Standard Dictionary of the English Language (1939), defines singlets as "underwear," and vests as "an undershirt, especially one for women's wear." Underwear-type shirts are therefore prima facie provided for at the international level in heading 6109... there is NO provision in heading 6108, HTSUSA, for upper body undergarments...

Accordingly Customs has ruled that undershirts are classifiable in Heading 6109. For example, in HRL 089280, dated May 13, 1991, we ruled that women's cotton undershirts were classifiable in Heading 6109. In HRL 089950, dated August 6, 1991, we ruled that silk, unisex undershirts were classifiable in

Heading 6109. Consequently the silk undershirts at issue are properly classifiable in Heading 6109.

The protestant has also claimed that it detrimentally relied on New York Ruling Letter (NYRL) 827780, dated March 8, 1988, in which silk undershirts were classified in headings 6107 and 6108. This matter was the subject of a separate Headquarters determination, HQ 950964, in which the claims of detrimental reliance were accepted.

HOLDING:

The men's silk undershirts are properly classified under subheading 6109.90.2010 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, other, men's or boys', containing 70 percent or more by weight of silk or silk waste. The rate of duty is 17 percent ad valorem.

The women's silk undershirts are properly classified under subheading 6109.90.2020, HTSUSA, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, other, women's or girls', containing 70 percent or more by weight of silk or silk waste. The rate of duty is 17 percent ad valorem.

However, in light of the acceptance of the protestant's detrimental reliance claim, for purposes of this protest you should reliquidate the men's silk undershirts at issue under subheading 6107.99.4010, HTSUSA, and the women's silk undershirts under subheading 6108.99.4010, HTSUSA, as indicated in HQ 950964.

The protest should be allowed. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director

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