Reconsideration of NYRL 841503 dated May 31, 1989

HQ 085035 July 31, 1989 CLA-2 CO:R:C:G 085035 CB CATEGORY: Classification TARIFF NO.: 6109.10.0037 Ms. Marie Angelo International Intimates, Inc. 180 Madison Avenue Suite 1800 New York, NY 10016 RE: Reconsideration of NYRL 841503 dated May 31, 1989 Dear Ms. Angelo: This ruling letter is in response to your letter of June 6, 1989, requesting a reconsideration of NYRL 841503, dated May 31, 1989, classifying women's knit crop top from Hong Kong. FACTS : The sample submitted is a women's knit crop top, made of 100 percent cotton fibers. The garment has an elasticized band at the bottom bearing the "Camp Beverly Hills" logo. According to the importer, the fabric composition is 100 percent combed cotton, 40 single jersey knitted. NYRL 841503, dated May 31, 1989, classified the merchandise as outerwear in 6114.20.0010, textile category 339. The importer claims that the merchandise should be classified as underwear. A copy of the licensing agreement between the importer and Camp Beverly Hills was submitted as supporting documentation. The Agreement indicates that the licensed articles are panties and coordinated tops. ISSUE: Whether the subject merchandise was correctly classified as outerwear in Heading 6114? -2- LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that the starting point is the terms of the headings and subheadings of the tariff and any relevant section or chapter notes. NYRL 841503 classified the subject merchandise in subheading 6114.20.0010, HTSUSA, which provides for other garments, knitted or crocheted, of cotton, tops. Heading 6114, HTSUSA, covers garments which are not included more specifically in other headings within the Chapter. The importer has requested a reconsideration of the New York ruling on the grounds that the fabric is too sheer for use as outerwear and that the licensing agreement between Camp Beverly Hills and the importer limits the importer to the sale of underwear. The importer also provided, as supporting evidence, several magazine articles referring to the new line of Camp Beverly Hills underwear to be manufactured and sold by the importer. Customs has previously ruled that classification of merchandise cannot be governed by which department within a store the merchandise is sold. However, it can be taken into consideration along with any other evidence which supports the importer's position. In this particular instance, the importer has adequately documented his claim that the subject merchandise is underwear. The subject merchandise is classifiable in subheading 6109.10.0037, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, women's or girls' underwear. HOLDING: The subject ladies' knit crop top is classifiable in subheading 6109.10.0037, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, women's or girls', underwear. The textile category is 352 and the rate of duty is 21 percent ad valorem. 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 -3- determine the current status of any import restraints or requirements. Your sample and licensing agreement will be returned to you under separate cover. NYRL 841503 is revoked pursuant to 19 CFR 177.9(d). Sincerely, John Durant, Director Commercial Rulings Division