us-cbp-cross-rulings-hq-951753•HQ 951753: Reconsideration of NYRL 872471 of April 17, 1992; Classification of a woman's silk knit garment for the lower torso and legs (style SL2002); underwear (6108, HTSUSA) v. outerwear (6104, HTSUSA); NYRL 972471 modified
HQ 951753: Reconsideration of NYRL 872471 of April 17, 1992; Classification of a woman's silk knit garment for the lower torso and legs (style SL2002); underwear (6108, HTSUSA) v. outerwear (6104, HTSUSA); NYRL 972471 modified
us-cbp-cross-rulings-hq-951753HQ 951753: Reconsideration of NYRL 872471 of April 17, 1992; Classification of a woman's silk knit garment for the lower torso and legs (style SL2002); underwear (6108, HTSUSA) v. outerwear (6104, HTSUSA); NYRL 972471 modifiedGuidance
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 951753
September 2, 1992
CLA-2 CO:R:C:T 951753 CMR
CATEGORY: Classification
TARIFF NO: 6108.99.4010
Mr. Melvin Shapiro
Terramar Sports Worldwide, Ltd.
P.O. Box 1071
Port Chester, New York 10573
RE: Reconsideration of NYRL 872471 of April 17, 1992;
Classification of a woman's silk knit garment for the lower
torso and legs (style SL2002); underwear (6108, HTSUSA) v.
outerwear (6104, HTSUSA); NYRL 972471 modified
Dear Mr. Shapiro:
This ruling is in response to your request of April 30,
1992, that the Customs Service reconsider the classification
decision in NYRL 872471 of April 17, 1992. In that ruling,
Customs classified a silk knit garment designed to cover the
lower torso and legs, style SL2002, as trousers of heading 6104,
HTSUSA. Your request seeks classification as underwear under
heading 6108, HTSUSA, and has been forwarded to this office for a
response. We received a sample and your supporting documentation
and agree with your assertion that style SL2002 is classifiable
as underwear.
FACTS:
The garment at issue, style SL2002, is designed to cover the
lower torso and legs. It is made of 95 percent silk/5 percent
spandex finely knit fabric. It features a one-inch enclosed
elastic waistband, inner leg seams and front and rear center
seams. The bottom of each pant leg has a two-inch wide stretch
lace trim. The garment will be imported from China.
You submitted the Terramar Transport & Thermasilk
Fall/Winter 1992 Catalog to support your claim that style SL2002
is underwear. Indeed, on page 6 of the catalog, style SL2002 is
described as "Women's silk/spandex long underpants w/lace trim".
-2-
Page 2 of the catalog describes the 95 percent silk/5 percent
spandex fabric which is used to make style SL2002 as a fabric
introduced in 1991, as the result of "several years of intense
research and development." The fabric is promoted in the catalog
as one your company's most successful silk underwear products.
ISSUE:
Was style SL2002 properly classified as trousers of heading
6104, HTSUSA in NYRL 872471 of April 17, 1992, or is it more
properly classified as underwear of heading 6108, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes and, provided
such headings or notes do not otherwise require, according to
[the remaining GRIs taken in order]."
The garment at issue may be classified under GRI 1 after
determining if it is properly considered trousers or underwear.
After reviewing the information you have submitted and examining
the garment at issue, Customs agrees that style SL2002 is more
properly considered silk underwear and not trousers.
HOLDING:
Style SL2002 is classified as women's silk underwear in
subheading 6108.99.4010, HTSUSA, dutiable at 4 percent ad
valorem.
Pursuant to 19 CFR 177.9(d), NYRL 872471 of April 17, 1992,
is hereby modified with respect to the classification of style
SL2002.
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.
Sincerely,
John Durant, Director
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