Classification of a women's knit pullover; Heading 6110

HQ 951485 August 11, 1992 CLA-2 CO:R:C:T 951485 CAB CATEGORY: Classification TARIFF NO.: 6110.20.2075 Shirley Parke Mast Industries, Inc. P.O. Box 9020 Andover, MA 01810 RE: Classification of a women's knit pullover; Heading 6110 Dear Ms. Parke: This ruling is in response to your inquiry of March 30, 1992, requesting a tariff classification for women's knit upper body garments, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was submitted for examination. FACTS: The size medium sample garment is referred to as Style C40507B. The upper body garment is constructed of 100 percent cotton jersey knit fabric. Style C40507B contains a V-neck, long sleeves, and a hemmed bottom. ISSUE: Whether the instant garment is classifiable in Heading 6109, HTSUSA, as an article similar to a T-shirt, or as a pullover in Heading 6110, HTSUSA? LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Heading 6109, HTSUSA, provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted. The Explanatory Notes to the Harmonized Commodity and Description Coding System (EN), although not legally binding, are the official interpretation of the tariff at the international level. The EN state in pertinent part: The term "T-shirt" means lightweight knitted or crocheted garments of the vest type, of cotton or man-made fiber,...in one or more colors, 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)... As stated in the EN, the garment at issue is constructed of a lightweight cotton knit fabric and contains a close-fitting V- shaped neckline. However, the garment is not classifiable in Heading 6109 as a T-shirt, or as an article similar to a T-shirt because of the loose fitting sleeves and the extremely over- sized cut of the garment. Accordingly, the merchandise in question is classifiable as a pullover in Heading 6110. HOLDING: Style C40507B is classifiable under subheading 6110.20.2075, HTSUSA, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of cotton, other, other, other, women's or girls'. The rate of duty is 20.7 percent ad valorem, and the textile restraint category is 339. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which 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 applicable to textile merchandise, 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 Commercial Rulings Division