Classification of men's cotton garments

HQ 081979 August 28, 1989 CLA-2 CO:R:C:G 081979 CB CATEGORY: Classification TARIFF NO.: 6211.32.0080; 6110.20.2065 Ms. Diana Incivilito Warnaco Sourcing 485 7th Avenue Fourteenth Floor New York, New York 10018 RE: Classification of men's cotton garments Dear Ms. Incivilito: This ruling is in response to your letter of December 1, 1987, requesting a classification ruling under the Harmonized Tariff Schedule of the United States (HTSUSA), for men's cotton garments. FACTS : Three samples of 100% cotton men's pullovers were submitted for classification. Style FN 28 is almost entirely woven; it has short sleeves with rib knit cuffs, a rib knit waistband and a rib knit neckband. There is a small knit triangle on the front panel of the garment at the center of the neckband. The garment has a left breast pocket and will be imported from Korea. Style FG 09 has a woven body. It has long woven sleeves with rib knit cuffs and a rib knit waistband. The rib knit neckband has a simulated knit shirt type collar. It is ornamented with a Christian Dior logo on the left breast. Style FL 44 is constructed of finely knit and woven fabric. It has long sleeves with rib knit cuffs, a rib knit waistband and a rib knit neckband. It is ornamented with an embroidered logo on its left sleeve and by a woven strip overlaid on its front panel. The entire rear portion of the garment, the sleeves and approximately half of the front are constructed of knit fabric; the remainder of the front is constructed of woven fabric which is either pieced in or overlaid on the knit portion. -2- ISSUE : Whether the sample men's cotton pullovers are classifiable under Heading 6211 and 6110, HTSUSA? LAW AND ANALYSIS : Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 1 states, in part, that "classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes...." In a Headquarters Directive, dated April 13, 1989, it was established that in the classification of garments consisting of different fabrics, if one component exceeds 60 percent of the visible surface area, that component will determine the classification of the garment. Thus, with regard to the subject garments, the classification is determined by the woven or knit portions of the garments. Style FN 28 has a rib knit neckband. Since this style does not have a full or partial opening starting at the neckline, it cannot be classified as a shirt. Therefore, it is classifiable in men's other woven cotton garments in subheading 6211.32.0080, HTSUSA. Style FG 09 has a rib knit neckband with a simulated knit shirt type collar. Since this style does not have a full or partial opening starting at the neckline, it cannot be classified as a shirt. Therefore, it is classifiable in men's other woven cotton garments in subheading 6211.32.0080, HTSUSA. Style FL 44 is constructed of finely knit fabric. The entire rear portion of the garment, the sleeves and approximately half of the front are constructed of knit fabric; the remainder of the front is constructed of woven fabric which is either pieced in or overlaid on the knit portion. The knit fabric exceeds 60 percent of the visible surface area of the garment. Thus, the knit fabric gives the garment its essential character. Style FL 44 is classifiable in subheading 6110.20.2065 in sweaters, pullovers, sweatshirts, waistcoasts, etc., of cotton, other, other. HOLDING : The pullover styles FN 28 and FG 09 are classifiable in subheading 6211.32.0080, HTSUSA. The rate of duty is 8.6 percent ad valorem and fall under textile category 359. -3- The knit pullover style FL 44 is classifiable in subheading 6110.20.2065, HTSUSA. The rate of duty is 20.7 percent ad valorem and falls under textile category 338. 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. Your samples will be returned, as requested, under separate cover. Sincerely, John Durant, Director Commercial Rulings Division