HQ 952530: Women's knit garment; long, close fitting sleeves; classifiable as similar to a T-shirt; heading 6109, HTSUSA

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 952530

                          June 9, 1994
                             
CLA-2  CO:R:C:T  952530  jb

CATEGORY:  Classification

TARIFF NO.:  6109.10.0070

Robert T. Stack, Esquire
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway, 43rd Fl.
New York, NY 10036

RE:  Women's knit garment; long, close fitting sleeves; 
     classifiable as similar to a T-shirt; heading 6109, HTSUSA

Dear Mr. Stack:

     This is in reply to your letter, dated August 17, 1992, on
behalf of your client, Liz Claiborne, Inc., requesting a binding
classification ruling for a woman's two piece set (Style 1031757)
consisting of a pullover and a jumper.  Our New York office
issued you New York Ruling Letter (NY) 877189, dated August 28,
1992, addressing the jumper.  This ruling will thus concern
itself only with the pullover.  A sample was provided to this
office for examination and will be returned under separate cover.

FACTS:

     The pullover portion of Style 1031757 is described as a 
T-shirt styled pullover, size Medium, constructed of jersey
fabric, with a rounded close-fitting neckline and narrow long
sleeves.

ISSUE:

     Whether the submitted garment is properly classifiable as a
T-shirt in heading 6109, HTSUSA?

LAW AND ANALYSIS:

     Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), is governed by
the General Rules of Interpretation (GRI).  GRI 1 requires that
classification be determined according to the terms of the
headings and any relative section or chapter notes, taken in
order.  Where goods cannot be classified solely on the basis of
GRI 1, the remaining GRI will be applied, in the order of their
appearance.
     The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN) constitute the official
interpretation of the tariff at the international level. The EN
to heading 6109, HTSUSA, describe T-shirts as follows:

     The term "T-shirts" means lightweight knitted or crocheted
     garments of the vest type, of cotton or man-made fibre, not
     napped, nor of pile or terry fabric, in one or more colours,
     with or without pockets, with long or short close-fitting
     sleeves, without buttons or other fastenings, without
     collar, without opening in the neckline, having a close-
     fitting or lower neckline (round, square, boat-shaped or V-
     shaped). These garments may have decoration, other than
     lace, in the form of advertising, pictures or an inscription
     in words, obtained by printing, knitting or other process. 
     The bottom of these garments, usually hemmed, is never made
     with a ribbed waistband, drawstring or other means of
     tightening.  

     In addition, The Guidelines for the Reporting of Imported
Products in Various Textile and Apparel Categories (Guidelines),
CIE 13/88, dated November 23, 1988, state:

          Other T-shirts in Heading 6109, which are assigned
          Category 338/339/638/639/838, 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.

     As illustrated by numerous dictionaries, the term "T-shirt"
in the United States adheres to a narrower and more specific
definition which precludes the long-sleeved version of the same
garment.  Sample definitions include:

     A collarless, lightweight, short sleeved pullover shirt of
     cotton, The Living Webster Encyclopedic Dictionary (1975)

     A short sleeved shirt having the shape of a T, The Oxford
     American Dictionary, (1980)

     A short sleeved, collarless men's undershirt, Webster's II
     New Riverside Dictionary, (1984)
     A short sleeved collarless undershirt, The American Heritage
     Dictionary of the English Language, (1992)

     As was established by the court in United States v. C.J.
Tower and Sons of Buffalo, N.Y., 48 CCPA 87, C.A.D. 770 (1961),
tariff terms are to be construed in accordance with their common
and commercial meanings.  In the United States it is a well-
established commercial reality that the commonly held view of
what constitutes a T-shirt is the basic short-sleeved garment. 
This is in keeping with the "T" shape of the garment for which it
was named.  In those instances where the basic T-shirt is
altered, an adjective is added to the description to emphasize
the modification made to the commonly known garment.  Thus,
advertisements seen for a "long sleeved" Tee, describe to the
purchaser the way in which this particular garment differs from
the commonly recognized T-shirt.
               
     In the Harmonized System, each heading is assigned a four
digit number, and each associated heading, if any, is identified
by a six digit number.  Further subordinate subdivisions may be
created by countries adopting the system to meet national tariff
or statistical needs.  Thus the classification of articles under
the HTSUSA is based on a ten digit system.

     On the six digit international level, subheading 6109.10,
HTSUSA, provides for T-shirts, singlets, tank tops and similar
garments, knitted or crocheted, of cotton.  Insofar as all
garments described within the parameters of that six digit level
are included within the scope of heading 6109, HTSUSA, the U.S.
may adjust the scope of the term T-shirt at the ten digit level
in accordance to national usage.  

     Though the description of "T-shirt" in the Guidelines and
the EN is inclusive of long close-fitting sleeves, this type of
long-sleeved garment is commonly recognized as a "T-shirt" in the
international community more than in the U.S. market. 
Accordingly, the classification of this type of garment is
modified at the ten digit level to meet the domestic commercial
reality.  That is to say, this long-sleeved garment with
traditional "T-shirt" features is classified as being similar to 
the traditional short-sleeved "T-shirt" recognized in the U.S.

     The Oxford American Dictionary defines the term "similar"
as:
     1. like, alike, resembling something but not the same 

It follows that a garment featuring long, close-fitting sleeves,
resembles the commonly known short-sleeved T-shirt.  



     The issue of inconspicuous and conspicuous features with
regard to T-shirts was discussed in HQ 950192, dated April 23,
1993.  That ruling provided that to qualify as similar to a 
T-shirt, the article must have the general appearance of a 
T-shirt, no conspicuous non-T-shirt features, and no more than
two inconspicuous features.  

     The subject long-sleeved garment has what are considered
"traditional" T-shirt features, namely, lightweight, knitted
jersey fabric, with a close fitting neckline, and hemmed bottom. 
The presence of the long, close-fitting sleeves is a factor which
distinguishes this garment from the commonly recognized T-shirt
in the United States.  Though the featured long sleeves may
preclude classification as a T-shirt, it is not considered a
conspicuous non-T-shirt feature which would preclude
classification in heading 6109, HTSUSA.   The presence of the
long close-fitting sleeves brings it to the "other" subheading
level of heading 6109, HTSUSA, as similar to a T-shirt.

HOLDING:

     The pullover portion of Style 1031757 is classified in
subheading 6109.10.0070, HTSUSA, which provides for, inter alia,
women's or girls' T-shirts, singlets, tank tops and similar
garments, knitted or crocheted, of cotton, other.  The applicable
rate of duty is 21 percent ad valorem and the quota category is
339.
     
     The designated textile and apparel categories may be
subdivided into parts.  If so, the 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 your client 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 for inspection at the local Customs office.

     Due to the nature of the statistical annotation (the ninth
and tenth digits of the classification) and the restraint
(Quota/visa) categories, your client should contact the local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.

                              Sincerely,


                              John Durant, Director
                              Commercial Rulings Division