HQ 0950701 - Modification of NYRL 827780; silk undershirts classifiable in Heading 6109 - United States International Trade Commision Rulings

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HQ 950701

November 21, 1991

CLA-2 CO:R:C:T 950701

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.90.2010, 6109.90.2020

Ms. Lavonne Terkla
Voyager International, Inc.
1201 Western Avenue, Suite 200
Seattle, WA 98101

RE: Modification of NYRL 827780; silk undershirts classifiable in Heading 6109

Dear Ms. Terkla:

New York Ruling Letter (NYRL) 827780, dated March 8, 1988, concerned the classification of certain silk undergarments under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have had the occasion to review this ruling and find that the classification of the silk undershirts in Headings 6107 and 6108, HTSUSA, is in error.

FACTS:

The merchandise at issue is 100 percent knit silk men's and women's undershirts made in China. The men's undershirts have a V-neck or crew neck, and the women's undershirts have a crew neck or scoop neck.

In NYRL 827780 the men's silk undershirts were classified 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 women's silk undershirts were classified 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 silk undershirts are classifiable in Headings 6107 and 6108, HTSUSA, or instead are classifiable in Heading 6109, 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.

Heading 6109, HTSUSA, provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted. In Headquarters Ruling Letter (HRL) 089950, dated August 6, 1991, we ruled that as undergarments worn above the waist, silk undershirts are classifiable in Heading 6109. Accordingly, the men's and women's silk undershirts at issue are classifiable in Heading 6109.

HOLDING:

The men's silk undershirts at issue are classified under subheading 6109.90.2010, 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. No textile category is currently assigned to merchandise classified under this subheading.

The women's silk undershirts at issue are 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. No textile category is currently assigned to merchandise classified under this subheading.

In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are modifying NYRL 827780 to reflect the above classification effective with the date of this letter. However, if after your review, you disagree with the legal basis for our decision, we invite you to submit any arguments you might have with respect to this matter for our review. Any submission you wish to make should be received within 30 days of the date of this letter.

This notice to you should be considered a modification of NYRL 827780 under 19 CFR 177.9(d)(1). It is not to be applied retroactively to NYRL 827780 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your client's merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, NYRL 827780 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, your client may, at its discretion, notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies.

Sincerely,

John Durant, Director

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