United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 HQ Rulings > HQ 966658 - HQ 966771 > HQ 966686

Previous Ruling Next Ruling
HQ 966686





April 20, 2004

CLA-2 RR:CR:TE 966686 TMF

CATEGORY: CLASSIFICATION

TARIFF NO.: 6109.10.0004; 6109.10.0012

Sandy Disher, Classification and Origin Analyst Sara Lee Branded Apparel
1000 East Hanes Mill Road
Winston-Salem, NC 27105

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

Dear Ms. Disher:

This is in response to your letters dated July 3, 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 from the Dominican Republic, Honduras and El Salvador within the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Your request, along with sketch specification sheets and twelve sample t-shirts, was sent to our office for our reply.

FACTS:

Five styles of men’s pullover garments are the subject of this ruling request. The style numbers are: RA05, RA06, RA07, RA12 and 0173.

Style RA05 is a men’s pullover garment constructed from 100 percent cotton, lightweight, finely knit jersey fabric. The garment features a rib knit, crew neckline; short hemmed sleeves; a small, black, flocked heat sealed logo on the lower, left front panel; and a straight, hemmed bottom. According to your specification sheet, you indicated that style RA05 is produced only in all-white color and is packaged in a sealed, retail 3-pack polybag.

Style RA06 has the same design as Style RA05, except that it is manufactured in gray, charcoal, pastel and dark colors and it is packaged as a single garment in a sealed, retail polybag.

Style RA12 has the same design as Style RA05 with three exceptions: it is manufactured in gray and dark colors; and it has a small, red flocked heat sealed logo on the lower, left front panel; and it is packaged in a sealed, retail 3-pack polybag.

Style RA07 is a men’s pullover garment constructed from 100 percent cotton, lightweight, finely knit jersey fabric. The garment features a rib knit, mitered V-neckline; short, hemmed sleeves; a small black, flocked heat sealed logo on the lower, left front panel; and a straight, hemmed bottom. According to your specification sheet, you indicated that Style RA07 is manufactured only in all-white color and is packaged in a retail 3-pack polybag.

Style 0173 has the same design as Style RA07 including that it is manufactured in an all-white color. However, it is packaged in a retail 2-pack polybag.

ISSUE:

What is the proper classification of the men’s briefs and five 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).

Classification of T-Shirts

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.

Classification of all-White and Dyed T-shirts with Heat Sealed Logo

Styles RA05, RA07 and 0173 are manufactured in all-white color and Styles RA06 and RA12 are manufactured in dyed colors. All of the garments have a heat-sealed logo on the lower left front panel. CBP has addressed the application of heat-sealed logos on upper body garments. See NY I83150 dated July 16, 2002, and NY 885277 dated May 19, 1993, in which both garments were classified as “similar to T-shirts” in subheading 6109.10.0027, HTSUSA; see also CBP’s Informed Compliance Publication Apparel Terminology under the HTSUS, at 22, which indicates that a garment with a relatively inconspicuous non T-shirt feature (such as the instant heat-sealed logo) would be classified as “similar to T-shirt” in the appropriate provision of heading 6109, HTSUSA.

The same classification applies to all goods in the instant case. All of the subject garments (both dyed and all-white in color) possess a heat-sealed logo on the lower front panel. Thus, they are classifiable in subheading 6109.10.0027, HTSUSA, which provides for "Tshirts, singlets, tank tops and similar garments, knitted or crocheted: Of cottonMen’s or boys’: Other."

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 all-white garments, identified as Styles RA05, RA07 and 0173, and the dyed garments, identified as Styles RA06 and RA12 are classifiable in subheading 6109.10.0027, HTSUSA, which provides for "Tshirts, singlets, tank tops and similar garments, knitted or crocheted: Of cottonMen’s or boys’: Other." 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

Previous Ruling Next Ruling

See also: