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HQ 953390


June 1, 1993

CLA-2 CO:R:C:T 953390 CMR

CATEGORY: CLASSIFICATION

TARIFF NO: 6109.90.1065

Mr. Tommy Lai
Hong Kong Economic & Trade Office
British Embassy
1233 20th Street, N.W., Suite 504
Washington, D.C. 20036

RE: Classification of women's man-made fiber knit undershirts; heading 6109, HTSUSA; category 659; your ref. HK147/92 & HK174/92

Dear Mr. Lai:

This ruling is in response to your request of January 28, 1993, on behalf of Ben Elias Industries Corporation, regarding the classification of certain women's man-made fiber knit undershirts.

FACTS:

Style T2123 consists of a tank-styled pullover and matching panty. The garment at issue, the tank-styled pullover, is made of a rib knit 65 percent rayon/35 percent cotton knit fabric. It is sleeveless with 1-1/2 inch wide shoulder straps. It has a U- shaped neckline with a lace insert at the bottom of the U and features top stitching with shiny thread along the armholes and neckline. The garment was ordered, packed and shipped together with the matching panty. Classification of the panty is not at issue.

ISSUE:

Is the tank-styled pullover classifiable as underwear of heading 6109, HTSUSA, and does it therefore require a visa for category 652?

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]."

Heading 6109 provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted. Subheading 6109.90.10, provides for these garments when classifiable as of man-made fibers. As this garment is 65 percent rayon/35 percent cotton and the tariff requires classification according to the fiber which predominates by weight, the garment is classifiable as of man-made fibers. See, Subheading Note 2(A) and Note 2(A) of Section XI. Subheading 6109.90.1065, HTSUSA, provides for women's knit tank tops and singlets of man-made fibers. A singlet is generally recognized as a sleeveless undershirt. See, HRL 089950 of August 6, 1991 and HRL 089280 of May 13, 1991.

The garment at issue is claimed to be a woman's undershirt. Although it is sold with a matching panty, which can be viewed as somewhat persuasive evidence that it is indeed underwear, Customs issued a ruling on a similar garment ruling that garment not to be underwear. See, HRL 950364 of January 17, 1992. Since man-made fiber tank tops and singlets are classified in the same subheading, it is not necessary for tariff purposes to determine if this garment is underwear or outerwear.

HOLDING:

The garment at issue, style T2123--tank-styled pullover, is classifiable in subheading 6109.90.1065, HTSUSA. Garments classified in that subheading fall within textile category 639 and are dutiable at 34 percent ad valorem. Therefore, the port of entry was correct to demand a visa for category 639.

Sincerely,

John Durant, Director
Commercial Rulings Division

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