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HQ 956165


July 8, 1994

CLA-2 CO:R:C:T 956165 CMR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2075, 6108.31.0010

Dr. A. Mahfi Egilmez
Embassy of Turkey
Office of the Chief Counselor for Economic and Commercial Affairs
2523 Massachusetts Avenue, N.W.
Washington, D.C. 20008

RE: Tariff Classification of two knit oversized T-shirt styled garments

Dear Dr. Egilmez:

This is in response to your request of March 30, 1994, regarding the classification of two knit oversized T-shirt styled garments. In your letter, you identified the submitted garments as sample A, cotton underwear, and sample B, cotton dress. The country of origin of the garments is Turkey.

FACTS:

Each of the garments is a 100 percent cotton knit oversized T-shirt styled pullover. The fabric of each garment has more than nine stitches per two centimeters, measured in the horizontal direction. Each style has a round neck with rib knit trim, short hemmed sleeves and a straight hemmed bottom. Each style is oversized in length and width and marked "one size fits all". Sample A extends from the neck and shoulders to just below the mid- thigh and sample B extends to the knees. Sample A is white and sample B is dyed pink and has screen printing on the front. The screen print is of a bird wearing a cap and has the caption: "I'm only grumpy when I don't get my way."

ISSUE:

What is the proper classification of the submitted garments?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that -2-

"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 two submitted garments are virtually identical in style, construction and fabric. Although sample A has a label in it which says "LVM Sleepwear", nothing has been submitted to indicate it is a sleepwear garment and nothing else about the garment would indicate it is sleepwear. Additionally, classification is sought as underwear.

Underwear T-shirts are close-fitting garments. These samples are extremely oversized and on that basis alone would not be classifiable as underwear. We believe sample A is properly identified as simply an oversized pullover.

Sample B is identified as a cotton dress. Although the garment reaches to the knees, we do not believe it is commercially recognized as a dress. However, the coloring, screen print and oversized nature of this pullover lead us to believe it will be principally used as a nightshirt.

Your letter does not indicate if the garments are men's or women's and nothing about the garments clearly indicates which gender they are designed for, although sample B would appear to be a women's garment for the same reasons we believe it is nightwear.

Note 8, Chapter 61, 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.

As nothing about the cut of the subject garments indicates they are designed for one or the other of the sexes and they cannot be clearly identified as men's or women's, following Note 8, Chapter 62, they are classifiable as women's garments.

HOLDING:

Sample A is classifiable as a women's cotton pullover in subheading 6110.20.2075, HTSUSA, textile category 339, dutiable at 20.7 percent ad valorem.

Sample B is classifiable as a women's cotton nightshirt in subheading 6108.31.0010, HTSUSA, textile category 351, dutiable at 9 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, the 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 renegotiations and changes, to obtain the most current information available, we suggest you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your 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 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
Commercial Rulings Division

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