HQ 089174: NYRL 857943 affirmed. T-shirts cannot have sewn-on appliques. Underwear; quota; TSUS; embroidery; label; decoration

us-cbp-cross-rulings-hq-089174HQ 089174: NYRL 857943 affirmed. T-shirts cannot have sewn-on appliques. Underwear; quota; TSUS; embroidery; label; decorationGuidance

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 089174

                         September 18, 1991






   CLA-2 CO:R:C:T  089174  HP

   CATEGORY:  Classification

   TARIFF NO.:  6109.10.0027

   Mr. Richard Wortman
   Grunfeld, Desiderio, Lebowitz & Silverman
   12 East 49TH Street
   New York, NY 10017

   RE:  NYRL 857943 affirmed.  T-shirts cannot have sewn-on
   appliques.  Underwear; quota; TSUS; embroidery; label;
   decoration

   Dear Mr. Wortman:

        This is in reply to your letter of April 11, 1991,
   requesting reconsideration of New York Ruling Letter (NYRL)
   857943 of December 16, 1990.  Please reference your client
   Premier Sports Group, Inc.; your reference 91-2938-5(1)I.

   FACTS:

        The merchandise at issue consists of a men's pullover
   shirt, Style M210, constructed from 100% cotton finely knit
   jersey fabric measuring more than 9 stitches per 2 centimeters
   counted in the horizontal direction.  The garment features a
   traditional crew neck, short hemmed sleeves and a hemmed
   bottom.  At the lower left front corner of the garment is
   stitched a textile label which measures 1&5/8" wide by 25/16"
   high.  The label sets forth the brand name "LOGO 7."  The
   merchandise will be imported from China in various colors.

        In NYRL 857943, we classified this garment under
   subheading 6109.10.0027, Harmonized Tariff Schedule of the
   United States Annotated (HTSUSA), as a garment similar to a T-
   shirt.

   ISSUE:

        Whether the textile label precludes classification under
   the HTSUSA of the instant garment as a T-shirt?

   LAW AND ANALYSIS:
        Heading 6109, HTSUSA, provides for T-shirts, singlets,
   tank tops and similar garments, knitted or crocheted.  The
   Customs Service periodically issues the Guidelines for the
   Reporting of Imported Products in Various Textile and Apparel
   Categories.  The Guidelines, most recently published at 53
   Fed. Reg. 52563 (Dec. 28, 1988), CIE 13/88 (Nov. 23, 1988),
   note that since certain types of garments are closely related

   in use, the Guidelines "are to be used as an aid in
   determining the commercial designation and, hence, the
   classification of an article."  Used as such, they "represent
   the present position of the Customs Service."

        The Textile Guidelines, supra, define T-shirts as
   follows:

                  Other T-shirts in Heading 6109
             [(aside from men's and boys' white
             underwear style cotton T-shirts)], ...
             must be constructed of the underwear type
             and from lightweight, knit underwear-type
             fabric, not napped, nor of pile or terry
             fabric, with or without pockets, and with
             long or short close-fitting sleeves.  The
             garments should have a close-fitting or
             lower neckline (round, square, boat-shaped
             or V-shaped) and may have decoration,
             other than lace, in the form of pictures,
             words, or letters, obtained by printing,
             knitting, or other processes.  The bottom
             of the garment is usually hemmed.  A
             ribbed waistband, a drawstring, or other
             tightening at the waist is not allowed.
             Buttons or other fastenings, openings in
             the neckline, and collars, are not
             allowed.  [Emphasis added.]

   In HRL 085695 of October 17, 1989 [modified on other grounds
   by HRL 087492 of July 12, 1990], we stated that extensive
   appliques on the garment, such as glued-on ropes, raised
   threads, and plastic and bamboo effects sewn onto a full front
   applique, would, as opposed to an elaborate print, preclude
   classification as a T-shirt.  You state that the small
   trademark-bearing label sewn onto the bottom front corner of
   the shirt is distinguishable from these appliques, and the
   garment should be classified as a non-underwear T-shirt.  We
   disagree.

        As we explained in HRL 085695, it is the process by which
   the decoration is placed on the garment, not the extensiveness
   or obtrusiveness of the decoration itself, which is
   controlling.  By specifying that T-shirts must be of the
   underwear type and of underwear-type fabric, as well as the
   other above-listed limitations, it is clear that the drafters
   of the Harmonized Tariff Schedule intended T-shirts to be
   relatively simple garments.  Based upon this tenet, Customs
   has consistently classified comparable garments (i.e., with
   sewn-on appliques) as similar to T-shirts.

   Compare NYRL 860914 of March 4, 1991 (classifying boys'
   pullover garment with sewn-on vinyl emblem on left chest, and
   sewn-on ribbon applique encircling left sleeve in
   6109.10.0027); NYRL 853956 of July 19, 1990 (classifying man's
   pullover garment with glued-on square fabric logo on left
   sleeve in 6109.10.0027); NYRL 856131 of October 5, 1990
   (classifying woman's pullover garment with shoulder pads and
   embroidery and printing at left breast area in 6109.10.0070)
   with NYRL 864259 of June 14, 1991 (classifying girls' T-shirts
   with embroidery at chest in 6109.90.1060).  T-shirt-like
   garments with sewn-on appliques, as opposed to shirts with

   screen prints, puff prints, and similar decorations, are
   classified as garments similar to T-shirts.

        You also contend that since these garments were
   considered T-shirts under the Tariff Schedules of the United
   States (TSUS), Customs should classify the garment as a T-
   shirt under the HTSUSA.  This argument fails to take note of
   the specific wording of the TSUS; specifically, the allowance
   of "ornamented" T-shirts.  Under this language, even partially
   sequined garments were classified as T-shirts.  See HRL 081618
   of November 11, 1988 (stating that "under the [TSUS] textile
   apparel articles with beads or sequins were generally
   classified as ornamented textile apparel. * * * The [HTSUSA],
   in contrast, makes no distinction between ornamented and
   unornamented textile articles.  The HTSUSA is a new statute
   with new rules for the classification of imported articles.").

        Finally, you assert that since the alleged intention of
   the textile negotiators was to include garments such as the
   instant merchandise in the quota category for T-shirts,
   "Customs must classify the garments accordingly."  This is
   incorrect.  Resulting from the enactment of the Omnibus Trade
   and Competitiveness Act of 1988, Pub. L. No. 100-418, 102
   Stat. 1107 (1988), the Harmonized Tariff Schedule of the
   United States Annotated (HTSUSA) became our tariff code,
   effective January 1, 1989.   Customs is mandated by law to
   classify merchandise according to the terms of this schedule,
   aided by various explanatory materials.  We cannot be swayed
   by potential quota migration.  NYRL 857943 is affirmed.

   HOLDING:

        As a result of the foregoing, the instant merchandise is
   classified under subheading 6109.10.0027, HTSUSA, textile
   category 338, as T-shirts, singlets, tank tops and similar
   garments, knitted and crocheted, of cotton, men's or boys',
   other, other.  The applicable rate of duty is 21 percent ad
   valorem.

        The designated textile and apparel category may be
   subdivided into parts.  If so, 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 negotiations and
   changes, to obtain the most current information available, we
   suggest that you check, close to the time of shipment, the
   Status Report On Current Import Quotas (Restraint Levels), an
   issuance of the U.S. Customs Service, which is updated weekly
   and is available at your local Customs office.

        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 importing the 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
   imported.  If the documents have been filed without a copy,
   this ruling should be brought to the attention of the Customs
   officer handling the transaction.


                             Sincerely,





                       John Durant, Director
                    Commercial Rulings Division

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