HQ 084793: Classification of men's cotton T-shirt

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 084793

                         August 24, 1988

CLA-2 CO:R:C:G 084793 CB

CATEGORY: Classification

TARIFF NO.:  6109.10.0005

Ms. Debbie Rodriguez
Inter-Maritime Forwarding Co., Inc.
156 William Street
New York, New York  10038

RE:  Classification of men's cotton T-shirt

Dear Ms. Rodriguez:

     This ruling is in response to you letter of May 1, 1989, on
behalf of Stanar, Inc. requesting a classification ruling under
the Harmonized Tariff Schedule of the United States (HTSUSA), for
men's 100 percent cotton T-shirts imported from Pakistan.

FACTS :

     The subject merchandise, Style XXX1, is a men's all white
garment which is constructed from 100 percent cotton finely knit
jersey fabric.  The garment features a rib knit crew neckline;
short, straight, set-in sleeves; and a plain hemmed, straight
bottom.  The front, back, and sleeves are each constructed from a
single piece of fabric.  The edges of the sleeves are not turned
under and stitched in the usual manner of hemming.  The edge is
finished by folding the fabric back on itself and sewing the fold
with a Merrow machine using an overlock stitch.

ISSUE :

     Whether the subject cotton T-shirts comply with the short
hemmed sleeve requirement of Heading 6109, 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...."  Heading 6109, HTSUSA, provides for

                               -2-


     T-shirts, singlets, tank tops and similar garments, knitted
or crocheted.  The statistical description for T-shirts in
heading 6109.10.0005 provides for all white, short sleeves,
without pockets, trim, embroidery, capped sleeves or waistbands.

     The sleeve hems on the instant T-shirts are sewn by a Merrow
machine using an overlock stitch.  The machine was designed to
join seams and contains a blade which cuts away excess seam
fabric before the seams are joined.  The blade cuts the fabric at
the double fold if the operator does not carefully control the
insertion of the folded fabric.  Since the cut fabric is sewn
closed by the machine, the edge appears to be a normal hem when
the fabric is unfolded.  It has been Customs position that
garments with such hems would not be considered T-shirts because
the edges were not considered plain hemmed inasmuch as they could
be partially detached from the remainder of the sleeve by simply
removing the stitching.  These edges were considered to be more
of a cuff than a hem.

     The above described situation appears to occur only in
Pakistan where many of the garments are produced by a cottage
industry.  It has been noted that the sleeves are constructed
from the required single piece of fabric which is double folded
and then stitched.  The resulting stitched edge does not, in most
cases, look remarkably different from the plain, hemmed edge
created by the usual hemming machine.  The cut in the fabric
appears more to result from lack of skill and proper machinery
than from an actual conscious design feature.

     In our view, the type of cuff which would preclude a garment
from being classified as a T-shirt for tariff purposes is one
which has a separate existence from the shirt and is added to the
shirt sleeve ends.  Where we have satisfactory evidence that a
"cuff" on a T-shirt is the result of a hemming operation where
through lack of skill or proper machinery the sleeve edge is
separated from the sleeve, this method of finishing the sleeve
and bottom edges will be considered to be a method of plain
hemming for the purposes of T-shirt classification.  This is the
only allowable instance of any deviation from the traditional
method of hemming a sleeve.

HOLDING :

     The subject T-shirts are classifiable in 6109.10.0005,
HTSUSA.  The assigned rate of duty is 21 percent ad valorem and
the textile category is 352.

                               -3-


     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 sample will be returned under separate cover.

                                Sincerely,



                                John Durant, Directory
                                Commercial Rulings Division