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HQ 959202




October 24, 1996
CLA-2 RR:TC:TE 959202 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2075

Eleanore Kelly-Kobayashi, Esq.
Rode & Qualey
295 Madison Avenue
New York, NY 10017

RE: Classification of women's knitwear; heading 6110, HTSUSA

Dear Ms. Kobayashi:

This is in response to your letter, dated February 7, 1996, on behalf of your client, Rafaella Sportswear, requesting modification of Port Ruling Letter (PD) 816857, dated December 18, 1995, and PD 817905, dated January 25, 1996, regarding the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUS) of certain women's knitwear imported from Turkey. Samples of the garments were submitted to this office for examination.

FACTS:

In PD 816857, Customs classified five styles of women's knitwear; one of these styles was RV6208. This style was made of 100 percent cotton knit fabric and featured short hemmed sleeves, a hemmed bottom and a round neckline. This style was classified in heading 6109, HTSUS.

In PD 817905, Customs classified two styles of women's knitwear, one of which was style RV6220. This style was made of 97 percent cotton and 3 percent polyester knit fabric and featured more than nine stitches per two centimeters measured in the horizontal direction, a jewel neckline, short hemmed sleeves and a hemmed bottom. This style was classified in heading 6110, HTSUS.

The samples submitted with your letter are referenced as styles RV6208 and RV6220. Both are made of 97 percent cotton and 3 percent polyester knit fabric and have more than nine stitches per two centimeters measured in the horizontal direction. Style RV6208 is a women's knit pullover constructed of finely knit fabric, featuring a round neck, short hemmed sleeves, and a hemmed bottom with 2- three inch high side slits. Style RV6220 is also a women's knit pullover constructed of finely knit fabric, featuring a round neck, short hemmed sleeves, and a hemmed bottom with 2- six inch high side slits. The bottom fabric of this style is made from a separate piece of knit fabric that is distinct from, but sewn on to, the top of the front and rear panels of the garment. This construction is referred to as a "tunic style bottom", or as it is commonly known in the knitting industry, "pieced construction."

In your letter you state that since the issuance of PD 816857, your client has changed the design of style RV6208 to the "exact same construction and fiber content as RV6220 (as evidenced by the description of the submitted samples stated above). Accordingly, you ask that Customs modify both PD 816857, to reflect the deletion of style RV6208, and PD 817905 to reflect that style RV6208 and RV 6220 are identical in construction and should receive the same tariff classification and quota category designation.

ISSUE:

1. Should PD 816857 and PD 817905 be modified?

2. What is the proper tariff classification for the submitted merchandise?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI.

In response to your first question, it is the position of this office that PD 816857 and PD 817905 should not be modified. As the determinations in PD 816857 and PD 817905 were appropriate for the garments described by you at that time, those rulings will stand. However, in response to the change in style of RV6208, this letter will provide you with the proper tariff classification and quota category designation.

The two plausible classifications for this merchandise are heading 6109, HTSUS, and heading 6110, HTSUS. Heading 6109, HTSUS, provides for, among other things, T-shirts. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) define T-shirts and garments similar to T-shirts, as:

The term "T-shirts" means lightweight knitted or crocheted garments of the vest type, of cotton or man-made fibre, not napped, nor of pile or terry fabric, in one or more colours, with or without pockets, with long or short close-fitting sleeves, without buttons or other
fastenings, without collar, without opening in the neckline, having a close-fitting or lower neckline (round, square, boat-shaped or V-shaped). These garments may have decoration, other than lace, in the form of advertising, pictures or an inscription in words, obtained by printing, knitting or other process. The bottom of these garments, usually hemmed, is never made with a ribbed waistband, drawstring or other means of tightening.

The Textile Category Guidelines (Guidelines), CIE 13/88, November 23, 1988, state:

Other T-shirts in heading 6109 [(aside from men's and boy's white underwear style cotton T-shirts)],... must be constructed of the underwear type and from lightweight, knit underwear-type fabric, not napped, nor of pile or terry fabric, with or without pockets, and with long or short close-fitting sleeves. The garments should have a close-fitting or lower neckline (round, square, boat-shaped or V-shaped) and may have decoration, other than lace, in the form of pictures, words, or letters, obtained by printing, knitting, or other processes. The bottom of the garment is usually hemmed. A ribbed waistband, a drawstring, or other tightening at the waist is not allowed. Buttons or other fastenings, openings in the neckline, and collars, are not allowed.

The sample garments possess features which preclude them from classification as T-shirts or similar to T-shirts. Both RV6208 and RV6220 feature a loose fit and side slits and RV6220 features a pieced fabric construction. Accordingly, they are exempt from classification in heading 6109, HTSUS. See, HQ 087211, dated October 9, 1990, wherein similar styled garments were exempt from classification in heading 6109, HTSUS.

Heading 6110, HTSUS, provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted. The Guidelines state that included in this category are:

... garments commercially known as cardigans, sweaters, pullovers, sweater vests, etc. They cover the upper body from the neck or shoulders to the waist or below (as far as the mid-thigh area).

Sweaters in this category may have a collar treatment of any type, including a hood, or no collar, and any type of neckline; they may be pullover style or have full or partial front or back opening; they may be sleeveless or have sleeves of any length and length and any type of pocket treatment...

It is the opinion of this office that both styles RV6208 and RV6220 are properly classified in this heading.

HOLDING:

The submitted samples, referenced styles RV6208 and RV6220, are properly classified in subheading 6110.20.2075, HTSUSA, which provides for, sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other; other: women's or girls'. The applicable rate of duty is 19.9 percent ad valorem and the quota category is 339.

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 your client check, close to the time of shipment, the Status 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, your client should contact the local Customs office prior to importing the merchandise to determine the current applicability of any import restraints or requirements.

Sincerely,

John Durant, Director

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