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HQ 959054



June 25, 1996

CL-2 RR:TC:TE 959054 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.32.0081

Mona Webster
Import Customs Specialist
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, Minnesota 55440-1392

RE: Tariff classification of men's reversible top; placement of country of origin and care label; HRLs 958975, 735517, 729107, 731600, 732975 and T.D. 54640(6)

Dear Ms. Webster:

This is in response to your letter dated February 19, 1996, in which you requested a binding tariff classification ruling on a men's top under the Harmonized Tariff Schedule of the United States (HTSUS). You also inquired as to the proper placement of the country of origin and care labels for the garment. A sample was provided for our examination and will be returned to you with this ruling.

FACTS:

The article at issue, style number 3059T, is a men's reversible top. One side is 100% woven cotton flannel and the other surface is 100% cotton knit thermal material. The garment has a cross-over rib knit crew neckband, long sleeves with rib-knit cuffs and a rib knit waistband. It has no pockets.

ISSUE:

What is the tariff classification of the subject garment?

LAW AND ANALYSIS:

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order.

As the subject garment is comprised of knit material and woven material, it is a composite good for tariff classification purposes. GRI 3 applies to goods that are prima facie classifiable under two or more headings. GRI 3(b) states, in pertinent part, the following:

Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

Customs must determine which component imparts the garment's essential character. In this instance, the garment is reversible and depending on the choice of the wearer either side is equally suitable for wear. Therefore, neither of the constituent materials impart the essential character of the garment.

As none of the constituent materials impart the essential character of the merchandise in question, Customs must look to GRI 3(c) for classification of the article.

GRI 3(c) provides, in pertinent part:

When goods cannot be classified by reference to Rule 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.

At first glance, the headings that equally merit consideration are heading 6110, HTSUS, the provision for knit pullovers, heading 6205, HTSUS, the provision for men's or boys's shirts, and heading 6211, HTSUS, the provision for other garments. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding are the official interpretation of the tariff at the international level. The EN to heading 6205, HTSUS, states that shirts are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline. The subject garment is not classifiable under heading 6205, HTSUS, since it is not constructed as a shirt of this heading with a partial or full opening. Instead, the subject garment is a pullover. In addition, considering the heavy weight of the garment, it is not designed for use as a shirt. Therefore, the headings that remain under consideration are headings 6110 and 6211, HTSUS. As heading 6211, HTSUS, comes last in numerical order, the subject article is classifiable under that heading. See, HRL 958795, dated March 5, 1996, in which Customs also classified a reversible men's pullover with one surface made of woven cotton flannel and the other made of knit cotton material in subheading 6211.32.0081, HTSUS.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), generally requires that articles of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The marking must be conspicuous enough so that the ultimate purchaser will be able to find the marking easily and read it without strain. (Section 134.41, Customs Regulations (19 CFR 134.41)).

Although Customs has ruled in T.D. 54640(6) that shirts, blouses and sweaters must be marked by means of a fabric label sewn on the inside center of the neck midway between the shoulder seams or in that immediate area, other methods have been approved in certain instances. For example, in HRL 729107, dated November 13, 1985, Customs allowed a women's tee shirt consisting of a V-neck and a scoop neck, which was designed to be worn with the scoop neck in either the front or the back, to be marked with the country of origin on the side seam. In HRL 731600, dated November 15, 1988, Customs allowed a ladies' knit top, which was reversible and designed to be worn with either the buttons in the front or in the back, to be marked with the country of origin by means of a fabric label sewn in a conspicuous location on the garment other than the neck area of the garment. In addition, in HRL 732975, dated March 13, 1990, Customs ruled that a reversible tank top, designed to be wearable either on the aqua side or the purple side as the outside of the garment, could be marked with a hangtag attached to the neck area, which contained the country of origin along with the RN number, size, style and washing instructions.

Consistent with the above rulings and in view of the reversibility feature of the submitted sample, we find that it is acceptable to mark the garment with the country of origin by means of a fabric label sewn in a conspicuous area on the garment other than the inside center of the neck area so long as there is affixed through the neck area, by means of a plastic anchor tag or other secure means, a hangtag containing the country of origin along with size, style, fiber content, washing instructions and any other information required under the Textile Fiber Products Identification Act ("TFPIA"). In addition, we have enclosed a copy of HRL 735517, dated December 16, 1994, which we believe will further aid you in determining the proper placement of the country of origin label.

We suggest you contact the Federal Trade Commission, 6th and Pennsylvania, NW. Washington, D.C. 20580, for information regarding whether your chosen method of marking is acceptable under the TFPIA.

HOLDING:

Based on the foregoing, the subject article is classifiable under subheading 6211.32.0081, HTSUS, which provides for men's other woven cotton garments. The applicable rate of duty is 8.5 percent ad valorem and the textile restraint category is 359.

A men's reversible pullover may, for purposes of 19 U.S.C. 1304, be marked by means of a fabric label sewn in a conspicuous area on the garment other than the inside center of the neck area so long as there is affixed through the neck area, by means of a plastic anchor tag or other secure means, a hangtag containing the country of origin along with size, style, fiber content, washing instructions and any other information required under the TFPIA.

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 renegotiations 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 internal issuance of the U.S. Customs Service, which 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
Tariff Classification Appeals

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