HQ 953999: Decision on Application for Further Review of Protest No. 1704-91-100083 and 1704-91-100085; proper classification in heading 6110, HTSUSA, and 6109, HTSUSA; consideration of conspicuous and inconspicuous features in classifying garments as similar to T-shirts

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 953999
                         August 11, 1993

CLA-2  CO:R:C:T  953999 jb

CATEGORY:  Classification

TARIFF NO.:  6110.20.2075; 6109.10.0070

District Director
U.S. Customs Service
U.S. Customhouse
1 East Bay Street
Savannah, GA 31401

RE:  Decision on Application for Further Review of Protest No.
     1704-91-100083 and 1704-91-100085; proper classification in
     heading 6110, HTSUSA, and 6109, HTSUSA; consideration of
     conspicuous and inconspicuous features in classifying
     garments as similar to T-shirts

Dear Sir:

     This is a decision on application for further review of two
protests timely filed on behalf of U.S. Shoe Corporation on  
March 12, 1991, against your decision regarding the
classification of certain cotton knit garments.  All entries were
liquidated on December 1, 1990 and December 14, 1990.  Samples
were provided to this office.

FACTS:

     The merchandise at issue consists of a variety of styles of
short-sleeved, cotton knit upper body garments for women.  Most
of the garments have a round crew neckline, hemmed bottom and
sleeves, and are imported from Israel.  Protest Number 1704-91-
100083 regards Style Numbers 95013, 96016 and 95003.  Styles
95013 and 96016 are identical; both are oversized garments,
featuring large armholes, shoulder pads and a patch chest pocket
with no closure.  Style 95003 features a buttoned inset pocket,
detachable shoulder pads secured by means of velcro, and a
decorative label sewn onto the left sleeve.

     Protest Number 1704-91-100085 regards Style numbers 05000,
96015 and 60037.  Styles 05000 and 96015 feature oversize
armholes, a dropped shoulder, sleeves that are not close fitting
and detachable shoulder pads secured by means of velcro.  Style
60037 is virtually identical except that it features a close-
fitting v-neckline and the shoulder pads are sewn into the
garment.
     These garments were classified and liquidated in subheading
6110.20.2075, HTSUSA, which provides for sweaters, pullovers,
sweatshirts, waistcoats and similar items.  The importer contends
that the garments are unlike the garments of heading 6110,
HTSUSA, and that proper classification of the garments is in
heading 6109, HTSUSA.

ISSUE:

     Whether removable shoulder pads and oversized features
preclude classification of these garments as T-shirts or similar
to T-shirts in heading 6109, HTSUSA, or whether classification in
heading 6110, HTSUSA, is appropriate?

LAW AND ANALYSIS:

     Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is in accordance
with 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.

     Heading 6109, HTSUSA, provides for, among other things, 
T-shirts and garments similar to T-shirts.  The Explanatory Notes
to the Harmonized Commodity Description and Coding System (EN)
define T-shirts as:

     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.

     (Emphasis added).








     The Textile Category Guidelines, CIE 13/88, dated November
23, 1988 (Guidelines), similarly define T-shirts as:

     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).

     Close examination of the garments reveals that the garments
feature several combinations of conspicuous and/or inconspicuous
features distinguishing them from the traditional T-shirt
garment.  Both the EN to heading 6109, HTSUSA, and the Guidelines
are clear in defining in explicit terms that in order for a
garment to be considered a T-shirt, it must have close-fitting
sleeves.  

     In classifying garments there are certain considerations
which assist in the determination of a T-shirt or similar to T-
shirt classification.  These are as follows:

T-shirt:

     The garment must have all the required features (as per the
     EN and Guidelines), i.e., lightweight knit or crocheted
     fabric, of cotton or man-made fabric, close-fitting sleeves,
     and close-fitting or lower neckline.  The garment cannot
     consist of napped, pile or terry fabric, it cannot have
     buttons or other fastenings, or a collar, and the bottom of
     the garment cannot be made with a ribbed waistband,
     drawstring or other means of tightening.

Similar to T-shirt:

     1. one inconspicuous feature- e.g. shoulder pads
     2. two inconspicuous features- e.g. shoulder pads and       
       embroidery

     Accordingly, to qualify as similar to a T-shirt, the article
must have traditional T-shirt features and no more than two
inconspicuous features.  The presence of three inconspicuous
features or even one conspicuous feature (as in this case,
sleeves which are not close-fitting) precludes classification as
similar to T-shirt.

     None of the garments in Protest Number 1704-91-100083 meet
the definition of the traditional T-shirt garment.  Styles 95013
and 96016 are very oversized garments; this is a conspicuous
feature precluding classification in heading 6109, HTSUSA.  Style
95003 is slightly larger than a traditional size medium T-shirt
and also features a combination of three inconspicuous features
(i.e., a buttoned inset pocket, detachable shoulder pads and a
decorative label sewn onto the left sleeve), which similarly
precludes its classification in heading 6109, HTSUSA.

     In Protest Number 1704-91-100085, neither Styles 05000 nor
96015 have the requisite close fitting sleeves indicative of a T-
shirt garment and as such they cannot be accorded classification
in heading 6109, HTSUSA.  Style 60037 on the other hand, has what
are considered "traditional" T-shirt features, namely,
lightweight, knitted jersey fabric, short, hemmed sleeves which
are close fitting, and a straight hemmed bottom.  The presence of
the shoulder pads is not a conspicuous non-T-shirt feature and
therefore does not preclude its classification in heading 6109,
HTSUSA.  The presence of the shoulder pads brings it to the
"other" subheading level of heading 6109, HTSUSA, as similar to
T-shirt.

HOLDING:

     The garments referred to as Styles 95013, 96016 and 95003,
in Protest Number 1704-91-100083, and Styles 05000 and 96015, in
Protest Number 1704-91-100085, were properly classified in
subheading 6110.20.2075, HTSUSA, which provided for women's or
girls' sweaters, pullovers, sweatshirts, waistcoats (vests) and
similar articles, knitted or crocheted, of cotton, other.  The
applicable rate of duty for that subheading in 1989, when the
articles were imported from Israel, was 5.3 percent ad valorem
with a 339 quota category.  

     Style 60037 in Protest Number 1704-91-100085, was improperly
classified in heading 6110, HTSUSA.  Proper classification is in
subheading 6109.10.0070, HTSUSA, which provides for women's or
girls' T-shirts, singlets, tank tops and similar garments,
knitted or crocheted, of cotton, other.  The applicable rate of
duty for that subheading in 1989, when the articles were imported
from Israel, was 21 percent ad valorem with a 339 quota category.










     The protest should be granted in part; that is, only as it
applies to Style 60037.  A copy of this ruling should be appended
to the Form 19 Notice of Action and furnished to the protestant.

     


                           Sincerely,




                           John Durant, Director