us-cbp-cross-rulings-hq-081979•HQ 081979: Classification of men's cotton garments
HQ 081979: Classification of men's cotton garments
us-cbp-cross-rulings-hq-081979HQ 081979: Classification of men's cotton garmentsGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 081979
August 28, 1989
CLA-2 CO:R:C:G 081979 CB
CATEGORY: Classification
TARIFF NO.: 6211.32.0080; 6110.20.2065
Ms. Diana Incivilito
Warnaco Sourcing
485 7th Avenue
Fourteenth Floor
New York, New York 10018
RE: Classification of men's cotton garments
Dear Ms. Incivilito:
This ruling is in response to your letter of December 1,
1987, requesting a classification ruling under the Harmonized
Tariff Schedule of the United States (HTSUSA), for men's cotton
garments.
FACTS :
Three samples of 100% cotton men's pullovers were submitted
for classification. Style FN 28 is almost entirely woven; it has
short sleeves with rib knit cuffs, a rib knit waistband and a rib
knit neckband. There is a small knit triangle on the front panel
of the garment at the center of the neckband. The garment has a
left breast pocket and will be imported from Korea.
Style FG 09 has a woven body. It has long woven sleeves
with rib knit cuffs and a rib knit waistband. The rib knit
neckband has a simulated knit shirt type collar. It is
ornamented with a Christian Dior logo on the left breast.
Style FL 44 is constructed of finely knit and woven fabric.
It has long sleeves with rib knit cuffs, a rib knit waistband
and a rib knit neckband. It is ornamented with an embroidered
logo on its left sleeve and by a woven strip overlaid on its
front panel. The entire rear portion of the garment, the sleeves
and approximately half of the front are constructed of knit
fabric; the remainder of the front is constructed of woven fabric
which is either pieced in or overlaid on the knit portion.
-2-
ISSUE :
Whether the sample men's cotton pullovers are classifiable
under Heading 6211 and 6110, HTSUSA?
LAW AND ANALYSIS :
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's), taken in order.
GRI 1 states, in part, that "classification shall be determined
according to the terms of the headings and any relative Section
or Chapter Notes...."
In a Headquarters Directive, dated April 13, 1989, it was
established that in the classification of garments consisting of
different fabrics, if one component exceeds 60 percent of the
visible surface area, that component will determine the
classification of the garment. Thus, with regard to the subject
garments, the classification is determined by the woven or knit
portions of the garments.
Style FN 28 has a rib knit neckband. Since this style does
not have a full or partial opening starting at the neckline, it
cannot be classified as a shirt. Therefore, it is classifiable
in men's other woven cotton garments in subheading 6211.32.0080,
HTSUSA.
Style FG 09 has a rib knit neckband with a simulated knit
shirt type collar. Since this style does not have a full or
partial opening starting at the neckline, it cannot be classified
as a shirt. Therefore, it is classifiable in men's other woven
cotton garments in subheading 6211.32.0080, HTSUSA.
Style FL 44 is constructed of finely knit fabric. The
entire rear portion of the garment, the sleeves and approximately
half of the front are constructed of knit fabric; the remainder
of the front is constructed of woven fabric which is either
pieced in or overlaid on the knit portion. The knit fabric
exceeds 60 percent of the visible surface area of the garment.
Thus, the knit fabric gives the garment its essential character.
Style FL 44 is classifiable in subheading 6110.20.2065 in
sweaters, pullovers, sweatshirts, waistcoasts, etc., of cotton,
other, other.
HOLDING :
The pullover styles FN 28 and FG 09 are classifiable in
subheading 6211.32.0080, HTSUSA. The rate of duty is 8.6 percent
ad valorem and fall under textile category 359.
-3-
The knit pullover style FL 44 is classifiable in subheading
6110.20.2065, HTSUSA. The rate of duty is 20.7 percent ad
valorem and falls under textile category 338.
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.
Your samples will be returned, as requested, under separate
cover.
Sincerely,
John Durant, Director
Commercial Rulings Division
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