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HQ 966684




April 14, 2004

CLA-2 RR:CR:TE 966684 TMF

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0004; 6109.10.0007; 6107.11.0010; 6109.10.0012; 6109.10.0018

R. Trace Garrett, Customs Specialist
Associated Merchandising Corporation
500 Seventh Avenue
New York, New York 10018

RE: Classification of men’s cotton knitted t-shirts and briefs

Dear Mr. Garrett:

This is in response to your letter dated June 4, 2003 to the Bureau of Customs and Border Protection in which you requested a binding classification ruling on certain men’s cotton knitted t-shirts and briefs from Thailand within the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Your request, along with six samples, was sent to our office.

FACTS:

Style 95297 is a men’s athletic shirt constructed from lightweight, 100 percent cotton, rib knit fabric. The garment features a scooped front neckline; a rounded rear neckline; oversized armholes; shoulder straps that measure 2 inches in width; capping on the neckline and armholes; and a hemmed bottom. The garment is submitted in two colors, all white and gray.

Style 95299 is a men’s T-shirt constructed from lightweight, 100 percent cotton, finely knit jersey fabric. The garment features a rib knit, crew neckline; short, hemmed sleeves and a straight hemmed bottom. The garment is submitted in two colors, all white and gray.

Style 95300 consists of men’s briefs constructed from 100 percent cotton, knitted fabric. The briefs feature an open fly front; an exposed, jacquard elastic waistband measuring approximately 1-1/4 inches in width, with the words, “Cambridge Classics” in equal intervals on the outer surface; and capping on the leg openings. The briefs are submitted in two colors, black and gray.

All three styles are packed and sealed in plastic polybags that contain three garments each that are folded around a cardboard insert. Printed on the front of the bag, in large letters, is the brand name, “Cambridge Classics” and in smaller letters, the size and “3 Ashirts”, “3 Tshirts”, or “3 Briefs”, and “Soft 100% combed cotton.” The back of the polybag provides the same information with a line sketch of the garment and garment design information. The polybag does not describe the garments as underwear.

You stated that the garments are all packaged, displayed together and sold as underwear items in underwear retail departments.

ISSUE:

What is the proper classification of the men’s briefs and two styles of shirts?

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. When goods cannot be classified solely on the basis of GRI 1 and if the headings or notes do not require otherwise, the remaining GRIs 2 through 6 may be applied.

Additionally, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) are the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS. See T.D. 8980, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

Men's Cotton Briefs

Two samples of the subject men's cotton briefs, identified as Style 95300, were submitted in the colors of black and gray. They are classifiable in subheading 6107.11.0010, HTSUSA, which provides for "men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Underpants or briefs: Of cotton ...Men's."

Classification of the all White Shirts

You have submitted four cotton shirt garments: two men's athletic shirts (referred to as "Astyle") in colors of allwhite and gray, identified as style 95297; and two men's Tshirts submitted in the same colors and identified as Style 95299, respectively.

Heading 6109, Harmonized Tariff Schedule of the United States Annotated, provides for, “Tshirts, singlets, tank tops and similar garments, knitted or crocheted.” The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) constitute the official interpretation of the tariff at the international level. The EN to heading 6109, HTSUSA, describe T-shirts as follows:

"Tshirts" means lightweight knitted or crocheted garments of the vest type, of cotton or manmade fibre, not napped, nor of pile or terry fabric, in one or more colours [emphasis added], with or without pockets, with long or short closefitting sleeves, without buttons or other fastenings, without collar, without opening in the neckline, having a closefitting or lower neckline (round, square, boatshaped or Vshaped). 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 is usually hemmed.

The allwhite A-shirt, identified as Style 95297, is classifiable as an all white singlet, without pockets, trim or embroidery in subheading 6109.10.0007, HTSUSA. The allwhite Tshirt, identified as Style 95299, is classifiable in subheading 6109.10.0004, HTSUSA, which provides for "Tshirts, all white, short hemmed sleeves, hemmed bottom, crew or round neckline, or V-neck, with a mitered seam at the center of the V, without pocket, trim or embroidery."

The instant shirts, styles 95297 and 95299, are manufactured in dyed gray as well. As they are not white in color, they are precluded from classification in subheadings 6109.10.0004 and 6109.10.0007, HTSUSA. Further, they are not classifiable in subheading 6109.10.0011, HTSUSA, as they are not thermal underwear. Style 95297, a singlet, when produced in a gray color, is classifiable in subheading 6109.10.0018, which provides for “tank tops and other singlets: men’s.” Style 95299, when dyed other than white, is classifiable in subheading 6109.10.0012, which provides for “[o]ther T-shirts: men’s.”

For more information about the statistical changes affecting the classification of T-shirts under the HTSUS, please see CBP’s Quota Book Transmittals 04-007 and 04-008, which can be located on the CBP website at http://www.cbp.gov/xp/cgov/ import/textiles_and_quotas/qbts/QBT2004/.

HOLDING:

The two samples of men's cotton briefs which are submitted in the colors black and gray, both identified as Style 95300, are classifiable in subheading 6107.11.0010, HTSUSA, which provides for "men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles, knitted or crocheted: Underpants or briefs: Of cotton ...Men's." For both garments, the duty rate is 7.4 percent ad valorem, the applicable quota category number is 352.

The allwhite Ashirt, identified as Style 95297, is classifiable in subheading 6109.10.0007, HTSUSA, which provides for “singlets, all white, without pockets, trim or embroidery.” The duty rate is 16.5 percent ad valorem, the applicable quota category number is 352.

The allwhite Tshirt, identified as Style 95299, is classifiable in subheading 6109.10.0004, HTSUSA, which provides for "Tshirts, all white, short hemmed sleeves, hemmed bottom, crew or round neckline, or V-neck, with a mitered seam at the center of the V, without pocket, trim or embroidery." The duty rate is 16.5 percent ad valorem, the applicable quota category number is 352.

The dyed gray A-shirt, identified as Style 95297, is classifiable in subheading 6109.10.0018, which provides for “tank tops and other singlets: men’s.” The duty rate is 16.5 percent ad valorem, the applicable quota category number is 338.

The dyed gray T-shirt, identified as Style 95299, is classifiable in subheading 6109.10.0012, which provides for “other T-shirts: men’s.” The duty rate is 16.5 percent ad valorem, the applicable quota category number is 338.

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 Textile Status Report for Absolute Quotas, previously available on the Customs Electronic Bulletin Board (CEBB), which is available on the CPB website at www.cbp.gov.

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 CBP office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.

Sincerely,

Myles B. Harmon, Director
Commercial Rulings Division

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