U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Classification of ladies' knit undergarment; undershirt; similar to singlet or vest of heading 6109, HTSUSA
HQ 950050 November 6, 1991 CLA-2 CO:R:C:T 950050 JS CATEGORY: Classification TARIFF NO.: 6109.90.1090 Tommy Lai Hong Kong Economic and Trade Office British Embassy 1233 20th Street, N.W. Suite 504 Washington, D.C. 20036 RE: Classification of ladies' knit undergarment; undershirt; similar to singlet or vest of heading 6109, HTSUSA Dear Mr. Lai: This is in reference to your letter of July 24, 1991, on behalf of St. Eve International Inc., requesting classification of a ladies' knitted undershirt under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: A sample of the merchandise at issue, which was designated style no. 3392 under your case no. 145/91, was provided for inspection. It is a bra-like undergarment made up of a sheer lace knit fabric which forms an overlapping V-shaped front. You state that this fabric contains 78 percent nylon and 22 percent spandex. We note that the sewn-in garment tag indicates a fiber content of 100 percent cotton and a size of medium. The elasticized shoulder straps measure 1/4 of an inch, as does the capping featured around the armholes. A 1/2 inch elasticized band caps the bottom of the garment, which is a solid white color. ISSUE: What is the classification of a woman's knit undershirt of man-made fibers. 2 LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 6109 provides for knitted T-shirts, singlets, tank tops and similar garments. The Explanatory Notes for this heading include "singlets and other vests." In previous rulings, among them HQ 085685 issued December 10, 1990, Customs noted that these terms were respectively defined as "underwear" and "an undershirt, especially one for women's wear." Thus, heading 6109, by its terms, encompasses the goods in question. The alternative heading you suggest, heading 6108, which provides for slips, petticoats, briefs, panties, nightdresses, pajamas and the like, is not applicable. Whereas heading 6109 provides for upper body garments, heading 6108 provides for lower undergarments, or full length garments such as bathrobes and dressing gowns. Since the bra-like article at issue is unquestionably an upper body garment, classification under heading 6109 is appropriate. The present item is styled similar to a singlet or vest, with a sheer lace knit fabric and capped elastic edges, and is therefore classified under heading 6109. Heading 6212, which provides for brassieres and other body supporting garments, is rejected from consideration due to the absence of support features on this garment. The present garment is similar to the bra-let of HQ 089083 (issued July 2, 1991), which was also denied classification under heading 6212 based on lack of support features. The thin and highly stretchable shoulder straps, an inability to adjust the garment for secure fit, and general sizing in the medium range indicate that the present garment is not designed for support of the body. HOLDING: The merchandise at issue is classified under subheading 6109.90.1090, HTSUSA, which provides for T-shirts, singlets, tand tops and similar garemnts, knitted or crocheted: of other textile materials: of man-made fibers, women's or girls': other, textile category 639, dutiable at the rate of 34 percent ad valorem. The designated textile and apparel category 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 3 agreements which are subject to frequent renegotiations 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 your local Customs office. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, your client should contact its 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
Other CBP classification decisions referencing the same tariff code.