Classification of men's upper body garment; Heading 6109;Heading 6110; NAFTA
Active· CBP ruling HQ 956508· Issued 1994-10-13
Ruling text
HQ 956508
October 13, 1994
CLA-2 CO:R:C:T 956508 CAB
CATEGORY: Classification
TARIFF NO.: 6110.20.2065
S. Diemal
Tee Plus Inc.
5 South Circle Drive
Great Neck, NY 11024
RE: Classification of men's upper body garment; Heading 6109;
Heading 6110; NAFTA
Dear Mr. Diemal:
This is in response to your inquiry of May 20, 1994,
requesting a tariff classification ruling under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), for men's
upper body garments. A sample was submitted for examination.
FACTS:
The submitted sample is a 100 percent cotton knit pullover.
The garment contains a crew neckline, short sleeves, and a hemmed
bottom. The garment is also loose-fitting, has dropped shoulders,
and contains a general over-sized appearance.
ISSUE:
Whether the subject garment is classifiable under Heading
6109, HTSUSA, as a T-shirt, or as an article similar to a T-shirt,
or as a pullover under Heading 6110, HTSUSA?
LAW AND ANALYSIS:
Heading 6109, HTSUSA, provides for T-shirts, singlets, tank
tops and similar garments, knitted or crocheted. The Explanatory
Notes to the Harmonized Commodity Description and 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-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).
* * *
Heading 6110, HTSUSA, provides for sweaters, pullovers,
waistcoats (vests), and similar articles, knitted or crocheted.
In this instance, the garment at issue does not conform to the
description of a T-shirt specified in the EN to Heading 6109,
HTSUSA. For example, the subject garment is not close-fitting, it
is oversized, and the length is longer than what is commonly found
on a T-shirt. Consequently, the subject garment is classifiable
as a pullover under Heading 6110, HTSUSA. This determination is
in accordance with Headquarters Ruling Letters (HRLs) 950192, dated
April 23, 1994, and 951484, dated August 11, 1994, where Customs
classified loose-fitting upper body garments, containing short
sleeves, a hemmed bottom, and an oversized cut under Heading 6110,
HTSUSA, as pullovers.
In your submission, you state that the pullover is constructed
of cotton grown and spun into yarn in the United States and then
the yarn is transported to Mexico where it is knit into fabric.
You further state that the knit fabric is used in the assembly of
the pullover garment and exported to the United States as greige
garments where they are finished. You fail to state, however,
where the knit fabric is cut into garment pieces. If the fabric
is cut into garment pieces in the territory of one of the North
American Free Trade Agreement (NAFTA) parties, and meets certain
requirements, then it is entitled to a free rate of duty.
The basic rules of origin in Chapter 4 of the NAFTA, as well
as the specific rules of origin found in Annex 401 of the NAFTA,
are set forth in General Note 12, HTSUSA. (See 58 Fed. Reg. 69460
(Dec. 30, 1993)).
Subdivision (b) of General Note 12, HTSUSA, sets forth the
rules of origin for determining whether an imported good is an
originating good. This note provides, in pertinent part:
For the purposes of this note, goods imported into the customs
territory of the United States are eligible for the tariff
treatment and quantitative limitations set forth in the tariff
schedule as "goods originating in the territory of a NAFTA
party" only if--
(i) they are goods wholly obtained or produced entirely in
the territory of Canada, Mexico and/or the United States;...
* * *
As stated above, if the fabric used to make the pullover at
issue is cut into garment pieces in a NAFTA country, then the
finished goods will be considered an "originating good" as set
forth in General Note 12(b)(i), since it will be produced entirely
in a NAFTA country. As an originating good from a NAFTA country,
the pullover would be entitled to the NAFTA tariff preference.
HOLDING:
Based on the information submitted, the subject pullover is
classifiable in subheading 6110.20.2065, HTSUSA, which provides for
men's other cotton pullovers. The applicable rate of duty is 20.7
percent ad valorem and the textile restraint category is 338.
As stated above, if the subject pullover is cut into garment
pieces in a NAFTA country, then it is entitled to a NAFTA tariff
preference, upon compliance with all the applicable regulations.
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
importing the merchandise to determine the current status of any
import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 956508, retrieved 2026-10-12T05:29:36Z, republished verbatim. This digest is informational; only CBP issues binding rulings.