HQ 0951753 - Reconsideration of NYRL 872471 of April 17, 1992; Classification of a woman's silk knit garment for the lower torso and legs (style SL2002); underwear (6108, HTSUSA) v. outerwear (6104, HTSUSA); NYRL 972471 modified - United States International Trade Commision Rulings

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HQ 951753

September 2, 1992

CLA-2 CO:R:C:T 951753 CMR

CATEGORY: CLASSIFICATION

TARIFF NO: 6108.99.4010

Mr. Melvin Shapiro
Terramar Sports Worldwide, Ltd.
P.O. Box 1071
Port Chester, New York 10573

RE: Reconsideration of NYRL 872471 of April 17, 1992; Classification of a woman's silk knit garment for the lower torso and legs (style SL2002); underwear (6108, HTSUSA) v. outerwear (6104, HTSUSA); NYRL 972471 modified

Dear Mr. Shapiro:

This ruling is in response to your request of April 30, 1992, that the Customs Service reconsider the classification decision in NYRL 872471 of April 17, 1992. In that ruling, Customs classified a silk knit garment designed to cover the lower torso and legs, style SL2002, as trousers of heading 6104, HTSUSA. Your request seeks classification as underwear under heading 6108, HTSUSA, and has been forwarded to this office for a response. We received a sample and your supporting documentation and agree with your assertion that style SL2002 is classifiable as underwear.

FACTS:

The garment at issue, style SL2002, is designed to cover the lower torso and legs. It is made of 95 percent silk/5 percent spandex finely knit fabric. It features a one-inch enclosed elastic waistband, inner leg seams and front and rear center seams. The bottom of each pant leg has a two-inch wide stretch lace trim. The garment will be imported from China.

You submitted the Terramar Transport & Thermasilk Fall/Winter 1992 Catalog to support your claim that style SL2002 is underwear. Indeed, on page 6 of the catalog, style SL2002 is described as "Women's silk/spandex long underpants w/lace trim".

Page 2 of the catalog describes the 95 percent silk/5 percent spandex fabric which is used to make style SL2002 as a fabric introduced in 1991, as the result of "several years of intense research and development." The fabric is promoted in the catalog as one your company's most successful silk underwear products.

ISSUE:

Was style SL2002 properly classified as trousers of heading 6104, HTSUSA in NYRL 872471 of April 17, 1992, or is it more properly classified as underwear of heading 6108, HTSUSA?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]."

The garment at issue may be classified under GRI 1 after determining if it is properly considered trousers or underwear. After reviewing the information you have submitted and examining the garment at issue, Customs agrees that style SL2002 is more properly considered silk underwear and not trousers.

HOLDING:

Style SL2002 is classified as women's silk underwear in subheading 6108.99.4010, HTSUSA, dutiable at 4 percent ad valorem.

Pursuant to 19 CFR 177.9(d), NYRL 872471 of April 17, 1992, is hereby modified with respect to the classification of style SL2002.

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.

Sincerely,

John Durant, Director

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