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HQ 955049


January 12, 1994

CLA-2 CO:R:C:T 955049 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 6105.90.3040

Ms. Amy S. Abe
Elite Customs Service
5777 W. Century Blvd., Suite 850
Los Angeles, CA. 90045

RE: Classification of a 100 percent silk knit upper body garment; Chapter 61, Note 8, HTSUSA; garments designed for left over right closure at the front are regarded as men's or boys' garments unless cut of the garment clearly indicates otherwise

Dear Ms. Abe:

This is in response to your letter, dated September 21, 1993, on behalf of your client, CTR, Inc., requesting the proper classification of a knit upper body garment which is to be manufactured in China. A sample was received by this office for examination.

FACTS:

The sample garment, referred to as style number 020, is constructed from 100 percent silk, pique knit fabric containing 12 stitches in the horizontal direction and 18 stitches in the vertical direction, per linear centimeter. The garment features a rib knit spread collar; a partial, left over right opening at the neck with two button closures; short, set-in sleeves with rib knit cuffs and a hemmed bottom with side slits and a tail. You also state that the garment is a woman's garment.

ISSUE:

What is the proper classification for this merchandise?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 requires 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.

Chapter 61, HTSUSA, provides for articles of apparel and clothing accessories, knitted or crocheted. Note 4 to chapter 61, HTSUSA, states:

Headings 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimeter in each direction counted on an area measuring at least 10 centimeters by 10 centimeters. Heading 6105 does not cover sleeveless garments.

Note 8 to chapter 61, HTSUSA, states:

Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.

The garment is designed in the style of the traditional polo or golf shirt. As the construction of the subject sample contains 12 stitches in the horizontal direction and 18 stitches in the vertical direction per linear centimeter (exceeding the 10 stitch count per linear centimeter required by the notes to heading 6105, HTSUSA), and the styling of the garment (i.e., waist treatment and sleeves) are not precluded by the terms of Note 4 to heading 6105, HTSUSA, the garment is properly classified in heading 6105, HTSUSA.

The provisions of Note 8 to chapter 61, HTSUSA, are explicit in outlining a means by which a men's or boys' garment is to be distinguished from a woman's or girls' garment. That is, garments designed for left over right closure at the front are regarded as men's or boys' garments unless the cut of the garment clearly indicates that it is designed for one or other of the sexes. Although the subject sample is claimed to be for women, there is nothing distinctive about the cut of the garment which designates it as specifically for women. Consequently, the garment is classified in the heading for men's wear.

HOLDING:

The subject garment, referred to as style number 020, is classified in subheading 6105.90.3040, HTSUSA, which provides for men's or boys' knit shirts, of other textile materials, containing 70 percent or more by weight of silk. The applicable rate of duty is 6 percent ad valorem.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) categories, your client 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


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