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HQ 088528


May 28, 1991

CLA-2 CO:R:C:T 088528 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6205.30.2070

District Director
U.S. Customs Service
300 South Ferry Street
Terminal Island
San Pedro, CA 90731

RE: Protest and Application for Further Review; Garment with short sleeves and partial front opening classifiable as a shirt.

Dear Sir:

This is in reply to a Protest and Application for Further Review (Protest No. 2704-90-003320) dated August 1, 1990, filed by Raytex Fashions Co., Ltd., concerning the classification of men's upper body garments under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue consists of two men's woven upper body garments, styles 77257A and 77257B, made from 65 percent polyester, 35 percent cotton. Both garments have a partial front placket opening buttoning left over right, short sleeves with ribbed cuffs, and a ribbed waistband. Style A has a pointed collar and a rib knit front inset. Style B has a rib knit crew neck, a welt pocket on the left chest, and knit shoulders and arms. Woven fabric comprises more than 60 percent of the visible surface area of both garments.

ISSUE:

Whether the garments in question are classifiable as shirts or under a provision for other garments.

LAW AND ANALYSIS:

The headings at issue are heading 6205, HTSUSA, which provides for men's or boys' shirts, and heading 6211, HTSUSA, which provides for, inter alia, other garments. The Harmonized Commodity Description and Coding System, Explanatory Notes (EN), while not legally binding, constitute the official interpretation of the Harmonized System at the international level. The General Explanatory Note, Chapter 62, 848, HTSUSA, defines shirts as "garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline." The instant garments cover the upper torso, has short sleeves and a partial front opening. EN 62.05, HTSUSA, states that shirts having a front opening on the neckline which fastens or overlaps left over right are considered to be shirts for men or boys. Both of the garments in question have partial front openings that overlap left over right. You contend that presence of a tightening at the waist (ribbed waistband) causes the garments to be excluded from heading 6205. However, EN 62.05 excludes from heading 6205 only those garments that do not have the character of wind-jackets of heading 6201 or jackets of heading 6203. Although the garments in question have a type of tightening at the waist, they do not have the character of wind- jackets or jackets.

Customs has held similar garments to be classifiable as shirts of heading 6205, HTSUSA. Headquarters Ruling Letter (HRL) 082467 dated August 24, 1989; HRL 085802 dated November 21, 1989; HRL 081616 dated September 27, 1989. Accordingly, the instant garments are classifiable as shirts.

HOLDING:

The protest should be denied. A copy of this ruling should be furnished to the protestant along with the Form 19 Notice of Action.

The garments in question, styles 77257A and 77257B, are classifiable as entered in subheading 6205.30.2070, HTSUSA, under the provision for men's or boys' shirts; of man-made fibers; other; other; other; men's. They are dutiable at the rate of 30.9/kg + 27.5 percent ad valorem and are subject to textile quota category 640.

Sincerely,


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