HQ 0954342 - Thermal knit apparel and accessories made up of angora wool; main purpose of articles is to provide warmth - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 HQ Rulings > HQ 0954214 - HQ 0954345 > HQ 0954342

HQ 954342

September 10, 1993

CLA-2 CO:R:C:T 954342 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.90.2035; 6109.90.1530; 6108.99.2000; 6109.90.2015; 6109.90.1510; 6107.99.2000; 6505.90.3090; 6117.10.1000; 6116.91.0000; 6115.91.0000; 6307.90.9986

Mr. Jon Sigurdsson
Consulate General of Iceland
370 Lexington Ave., Ste. 505
New York, N.Y. 10017

RE: Thermal knit apparel and accessories made up of angora wool; main purpose of articles is to provide warmth

Dear Mr. Sigurdsson:

This is in reply to your letter, dated June 8, 1993, concerning the classification of several articles made up of angora wool under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

Though no actual samples were submitted, two brochures outlining the various benefits and uses for the articles, in addition to three color fabric swatches were received by this office for examination. One of the submitted brochures contained sketches of the various articles and supports.

The articles are advertised as thermal garments, principally used to keep muscles and joints warm. As is stated in one of the brochures:

...muscles and joints are kept warm and greatly aids in reducing the discomfort associated with rheumatism, arthritis and other stiffness, due to cold or chills.

ISSUE:

What is the proper classification for these articles?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 require that classification be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance.

Based upon the sketches in the submitted brochures and on the assumption that the apparel items, i.e., Style numbers 100 through 350, belong to a class or kind of merchandise that is principally used as underwear in the United States, the advisory classifications for the subject articles are as follows:

Style No. Article HTSUSA Classification

100 ladies' tank top 6109.90.2035
110 ladies short sleeve shirt 6109.90.2035
120 ladies short sleeve v-neck 6109.90.2035
130 ladies long sleeve shirt 6109.90.1530
150 ladies' briefs 6108.99.2000
170 ladies' calf-length pants 6108.99.2000
180 ladies' knee-length pants 6108.99.2000
190 ladies' ankle-length pants 6108.99.2000

300 children's tank top 6109.90.2035
350 children's ankle- length pants 6109.99.2000

200 men's tank top 6109.90.2015
210 men's short sleeve shirt 6109.90.2015
230 men's long sleeve shirt 6109.90.1510
260 men's trunks 6107.99.2000
290 men's ankle- length pants 6107.99.2000

410 hood 6505.90.3090
500 head warmer 6505.90.3090
510 scarf 6117.10.1000
520 full finger gloves 6116.91.0000
525 half finger gloves 6116.91.0000
530 mittens 6116.91.0000
590 socks 6115.91.0000

As regards Style numbers 420-475, heading 6307, HTSUSA, provides for other made up articles which are not specifically provided for elsewhere in the tariff. The principal purpose of these articles is for warmth; neither the sketches nor the description in the brochures reveal evidence that the construction of these articles provide "support" to joints or muscles. Customs has previously ruled on similar articles that provide warmth to the body (See, HQ 952005, dated August 26, 1992; NY 875024, dated June 22, 1992 and HQ 950470, dated January 7, 1992). Accordingly, the advisory classifications for Style numbers 420-475 are as follows:

420 shoulder warmer 6307.90.9986
440 arm warmer 6307.90.9986
445 wrist warmer 6307.90.9986
447 elbow warmer 6307.90.9986
450 abdomen warmer 6307.90.9986
457 abdomen warmer, stretch 6307.90.9986
470 knee warmer 6307.90.9986
475 leg warmer 6307.90.9986

HOLDING:

Accordingly, as no samples were provided to this office, and assuming that the sketches illustrated in the brochure accurately reflect the imported articles, the advisory classifications for the subject articles are as follows:

Style number 100, ladies' tank top, Style number 110, ladies' short sleeve shirt, and Style number 120, ladies' short sleeve v-neck, are classified in subheading 6109.90.2035, HTSUSA, which provides for women's or girls' T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of wool. The applicable rate of duty is 17 percent ad valorem and the quota category is 438.

Style number 130, ladies' long sleeve shirt, is classified in subheading 6109.90.1530, which provides for women's or girls' T-shirts, singlets, tank tops and similar garments, of wool, with long sleeves, underwear. The applicable rate of duty is 6 percent ad valorem and the quota category is 459.

Style number 150, ladies' briefs, Style number 170, ladies' calf-length pants, Style number 180, ladies' knee-length pants and Style number 190, ladies' ankle-length pants, are classified in subheading 6108.99.2000, HTSUSA, which provides for women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted, of wool or fine animal hair. The applicable rate of duty is 17 percent ad valorem and the quota category is 459.

Style number 300, children's tank top, is classified in subheading 6109.90.2035, HTSUSA, which provides for women's or girls' T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of wool. The applicable rate of duty is 17 percent ad valorem and the quota category is 438.

Style number 350, children's ankle-length pants, is classified in subheading 6108.99.2000, HTSUSA, which provides for women's or girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted, of wool or fine animal hair. The applicable rate of duty is 17 percent ad valorem and the quota category is 459.

Style number 200, men's tank top and Style number 210, men's short sleeve shirt, are classified in subheading 6109.90.2015, HTSUSA, which provides for men's or boys' T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, other. The applicable rate of duty is 17 percent ad valorem and the quota category is 838.

Style number 230, men's long sleeve shirt, is classified in subheading 6109.90.1510, HTSUSA, which provides for men's or boys' T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of wool, with long sleeves, underwear. The applicable rate of duty is 6 percent ad valorem and the quota category is 459.

Style number 260, men's trunks, and Style number 290, men's ankle-length pants, are classified in subheading 6107.99.2000, HTSUSA, which provides for men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted, of wool or fine animal hair. The applicable rate of duty is 17 percent ad valorem and the quota category is 459.

Style number 410, hood, and Style number 500, head warmer, are classified in 6505.90.3090, HTSUSA, which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed, of wool, other. The applicable rate of duty is 50.7 cents/kg + 15.4 percent ad valorem and the quota category is 459.

Style number 510, scarf, is classified in subheading 6117.10.1000, HTSUSA, which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: shawls, scarves, mufflers, mantillas, veils and the like: of wool or fine animal hair. The applicable rate of duty is 10.2 percent ad valorem and the quota category is 459.

Style number 520, full finger gloves, Style number 525, half finger gloves and Style number 530, mittens, are classified in subheading 6116.91.0000, HTSUSA, which provides for gloves, mittens and mitts, knitted or crocheted, of wool or fine animal hair. The applicable rate of duty is 33.1 cents/kg + 7.4 percent ad valorem and the quota category is 431.

Style number 590, socks, is classified in subheading 6115.91.0000, HTSUSA, which provides for, among other things, panty hose, tights, stockings, socks and other hosiery: other: of wool or fine animal hair. The applicable rate of duty is 12 percent ad valorem and the quota category is 432.

Style number 420, shoulder warmer, Style number 440, arm warmer, Style number 445, wrist warmer, Style number 447, elbow warmer, Style number 450, abdomen warmer, Style number 457, abdomen warmer, stretch, Style number 470, knee warmer and Style number 475, leg warmer, are classified in subheading 6307.90.9986, HTSUSA, which provides for other made up articles, including dress patterns, other, other, other, other. The applicable rate of duty is 7 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent negotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at the local Customs office.

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 the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: