HQ 082467: Classification of men's woven cotton pullovers

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 082467

                         August 24, 1989

CLA-2 CO:R:C:G 082467 CB

CATEGORY: Classification

TARIFF NO.: 6205.20.2065; 6211.32.0080

Ms. Diana Incivilito
Warnaco Sourcing
485 7th Avenue
Fourteenth Floor
New York, New York 10018

RE:  Classification of men's woven cotton pullovers

Dear Ms. Incivilito:

     This ruling is in response to your letter of May 5, 1988,
requesting a classification ruling under both the Harmonized
Tariff Schedule of the United States (HTSUSA),and the Tariff
Schedule of the United States (TSUSA).  The TSUSA was replaced by
the HTSUSA effective January 1, 1989.  We are therefore providing
you with a classification under the HTSUSA.

FACTS:

     Four samples of 100 percent woven cotton men's pullovers
were submitted for classification.  Styles FG 18 and FG 66 have
rib knit crewnecks with simulated rib knit shirt collars.  Both
have long sleeves with rib knit cuffs and rib knit waistbands.
Style FG 66 has on seam pockets at the waist; style FG 18 has a
hanger loop and is yarn dyed with two or more colors in the warp
and/or filling.  Both styles are ornamented with simulated shirt
collars.

     Style FG 65 has a partial opening, with button closures,
starting at the neckline.  It has a rib knit collar, long sleeves
with rib knit cuffs and a rib knit waistband.  It has two on seam
pockets at the waist.

     Style FG 64 has a partial opening, with button closures,
starting at the neckline.  It has a rib knit collar, short
sleeves and a rib knit waistband.  It has a hanger loop and a
breast pocket with a button closure.  The garment is ornamented
by broad stripes overlaid on its right sleeves.




                               -2-


ISSUE :

     Whether the sample men's woven cotton pullovers are
classifiable under Heading 6205 and 6211, 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...."

     The merchandise at issue are 100 percent woven cotton men's
pullovers with rib knitted cuffs, waistbands, and collars.
Styles FG 64 and FG 65 have a partial opening, with button
closures, starting at the neckline.  The Explanatory Notes for
Heading 6205 set forth that, under the HTS, shirts having a front
opening on the neckline are considered shirts.  The Explanatory
Notes constitute the official interpretation of the tariff at the
international level.  Therefore, styles FG 64 and FG 65 are
classifiable in subheading 6205.20.2065, HTSUSA, which provides
for men's or boy's shirts, of cotton, other.

     Styles FG 18 and FG 66 have rib knit crewnecks with
simulated rib knit shirt collars.  Since these styles do not have
a full or partial opening starting at the neckline they cannot
be classified as shirts.  Therefore, they are classifiable in
men's other woven cotton garments in subheading 6211.32.0080.

HOLDING :

     The pullover styles FG 64 and FG 65 are classifiable in
subheading 6205.20.2065.  The rate of duty is 21% ad valorem and
fall under textile category 340.

     The crewneck pullover styles FG 18 and FG 66 are
classifiable as men's other woven cotton garments in subheading
6211.32.0080.  The rate of duty is 8.6% ad valorem and fall under
textile category 359.

     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.

                               -3-


     Your samples will be returned, as requested, under separate
cover.

                                Sincerely,




                                John Durant, Director
                                Commercial Rulings Division