HQ 089205: Request for further Review of Protest 2904-0-000073, Dated June 26, 1990, Concerning the Classification of Men's Long Underwear

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 089205

                         July 31, 1991

CLA-2  CO:R:C:T  089205 PR

CATEGORY:  Classification

TARIFF NO.:  6114.10.0060

District Director of Customs
511 N.W. Broadway Federal Building
Portland, Oregon  97209

RE:  Request for further Review of Protest 2904-0-000073,
     Dated June 26, 1990, Concerning the Classification of
     Men's Long Underwear

Dear Sir:

     This ruling is on the protest that was filed against your
decision in the liquidation on May 11, 1990 of Entry 221-0552703-4, dated November 16, 1989.

FACTS:  

     No sample was submitted.  However the file contains a page
from a catalog with a picture of the garment in question.  It is
a full length (neck to ankles) garment with long sleeves and a
front buttoned opening that extends from the neck to the crotch. 
It has no waistband.  It is described as a "men's rib knit heavy
weight 80% wool 20% acrylic".

ISSUE:

     The merchandise was liquidated in a provision for men's and
boys' underpants, briefs, and similar articles, under Heading
6107, Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).  The protestant believes that the merchandise is
classifiable in a provision for underwear T-shirts, singlets,
tank tops, and similar articles, under Heading 6109, HTSUSA.

LAW AND ANALYSIS:

     Imported goods are classifiable according to the General
Rules of Interpretation (GRI's) of the Harmonized Tariff Schedule
of the United States (HTSUSA).  The pertinent GRI's are GRI 1 and
GRI 3(a).  GRI 1 provides that for legal purposes, classification
shall be determined according to the terms of the headings in the
tariff and according to any pertinent section or chapter notes. 
GRI 3(a) requires that where two or more headings describe the
merchandise, the more specific will prevail.     The Harmonized Commodity Description and Coding System,
Explanatory Notes, which are the official interpretation of the
HTSUSA at the international level (for the 4 digit headings and
the 6 digit subheadings) contain the following statement, at page
838, concerning Heading 6107:

        This heading covers two separate categories of
     knitted or crocheted clothing for men or boys, namely,
     underpants, briefs and similar articles (underclothing)
     and nightshirts, pyjamas (sic), bathrobes (including
     beachrobes), dressing gowns and similar articles.

     Accordingly, the Customs Service has taken the position that
the "underpants, briefs, and similar articles" portion of Heading
6107 provides for lower body garments, while Heading 6109
provides for upper body garments.  Neither of those headings is
more specific in either its wording or in its description of the
garment than the other.  The imported merchandise is no more
similar to a T-shirt, singlet, or tank top than it is to
underpants or briefs.  

     Since the garment is not described in either Heading 6107 or
Heading 6109, it is properly classifiable, pursuant to GRI 1, 
under Heading 6114, HTSUSA, which provides for other knitted
garments (not previously specified).

HOLDING:

     The garment described above is classifiable under the
provision for other (nonenumerated) men's knit garments, of wool,
in subheading 6114.10.0060, HTSUSA.  The applicable rate of duty
in 1989 for merchandise produced in Canada and classifiable in
that provision was 15.3 ad valorem.  Since the rate of duty under
the classification indicated above is the same as the liquidated
rate, you should deny the protest in full.  A copy of this
decision should be attached to the Form 19, Notice of Action,
furnished to the protestant.

                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division