Classification of women's knitwear; heading 6110, HTSUSA
Active· CBP ruling HQ 959202· Issued 1996-10-24
Ruling text
HQ 959202
October 24, 1996
CLA-2 RR:TC:TE 959202 jb
CATEGORY: Classification
TARIFF NO.: 6110.20.2075
Eleanore Kelly-Kobayashi, Esq.
Rode & Qualey
295 Madison Avenue
New York, NY 10017
RE: Classification of women's knitwear; heading 6110, HTSUSA
Dear Ms. Kobayashi:
This is in response to your letter, dated February 7, 1996,
on behalf of your client, Rafaella Sportswear, requesting
modification of Port Ruling Letter (PD) 816857, dated December
18, 1995, and PD 817905, dated January 25, 1996, regarding the
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUS) of certain women's knitwear imported
from Turkey. Samples of the garments were submitted to this
office for examination.
FACTS:
In PD 816857, Customs classified five styles of women's
knitwear; one of these styles was RV6208. This style was made of
100 percent cotton knit fabric and featured short hemmed sleeves,
a hemmed bottom and a round neckline. This style was classified
in heading 6109, HTSUS.
In PD 817905, Customs classified two styles of women's
knitwear, one of which was style RV6220. This style was made of
97 percent cotton and 3 percent polyester knit fabric and
featured more than nine stitches per two centimeters measured in
the horizontal direction, a jewel neckline, short hemmed sleeves
and a hemmed bottom. This style was classified in heading 6110,
HTSUS.
The samples submitted with your letter are referenced as
styles RV6208 and RV6220. Both are made of 97 percent cotton and
3 percent polyester knit fabric and have more than nine stitches
per two centimeters measured in the horizontal direction. Style
RV6208 is a women's knit pullover constructed of finely knit
fabric, featuring a round neck, short hemmed sleeves, and a
hemmed bottom with 2- three inch high side slits. Style RV6220
is also a women's knit pullover constructed of finely knit
fabric, featuring a round neck, short hemmed sleeves, and a
hemmed bottom with 2- six inch high side slits. The bottom
fabric of this style is made from a separate piece of knit fabric
that is distinct from, but sewn on to, the top of the front and
rear panels of the garment. This construction is referred to as
a "tunic style bottom", or as it is commonly known in the
knitting industry, "pieced construction."
In your letter you state that since the issuance of PD
816857, your client has changed the design of style RV6208 to the
"exact same construction and fiber content as RV6220 (as
evidenced by the description of the submitted samples stated
above). Accordingly, you ask that Customs modify both PD 816857,
to reflect the deletion of style RV6208, and PD 817905 to reflect
that style RV6208 and RV 6220 are identical in construction and
should receive the same tariff classification and quota category
designation.
ISSUE:
1. Should PD 816857 and PD 817905 be modified?
2. What is the proper tariff classification for the
submitted merchandise?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI). 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. Merchandise that cannot be classified in accordance with
GRI 1 is to be classified in accordance with subsequent GRI.
In response to your first question, it is the position of
this office that PD 816857 and PD 817905 should not be modified.
As the determinations in PD 816857 and PD 817905 were appropriate
for the garments described by you at that time, those rulings
will stand. However, in response to the change in style of
RV6208, this letter will provide you with the proper tariff
classification and quota category designation.
The two plausible classifications for this merchandise are
heading 6109, HTSUS, and heading 6110, HTSUS. Heading 6109,
HTSUS, provides for, among other things, T-shirts. The
Explanatory Notes to the Harmonized Commodity Description and
Coding System (EN) define T-shirts and garments similar to T-shirts, as:
The term "T-shirts" means lightweight knitted or crocheted
garments of the vest type, of cotton or man-made fibre, not
napped, nor of pile or terry fabric, in one or more colours,
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). These garments may have decoration, other than lace, in the form of advertising, pictures
or an inscription in words, obtained by printing, knitting or
other process. The bottom of these garments, usually hemmed, is
never made with a ribbed waistband, drawstring or other means of
tightening.
The Textile Category Guidelines (Guidelines), CIE 13/88,
November 23, 1988, state:
Other T-shirts in heading 6109 [(aside from men's and boy's
white underwear style cotton T-shirts)],... must be
constructed of the underwear type and from lightweight, knit
underwear-type fabric, not napped, nor of pile or terry
fabric, with or without pockets, and with long or short
close-fitting sleeves. The garments should have a close-fitting or lower neckline (round, square, boat-shaped or V-shaped) and may have decoration, other than lace, in the
form of pictures, words, or letters, obtained by printing,
knitting, or other processes. The bottom of the garment is
usually hemmed. A ribbed waistband, a drawstring, or other
tightening at the waist is not allowed. Buttons or other
fastenings, openings in the neckline, and collars, are not
allowed.
The sample garments possess features which preclude them
from classification as T-shirts or similar to T-shirts. Both
RV6208 and RV6220 feature a loose fit and side slits and RV6220
features a pieced fabric construction. Accordingly, they are
exempt from classification in heading 6109, HTSUS. See, HQ
087211, dated October 9, 1990, wherein similar styled garments
were exempt from classification in heading 6109, HTSUS.
Heading 6110, HTSUS, provides for sweaters, pullovers,
sweatshirts, waistcoats (vests) and similar articles, knitted or
crocheted. The Guidelines state that included in this category
are:
... garments commercially known as cardigans, sweaters,
pullovers, sweater vests, etc. They cover the upper body from
the neck or shoulders to the waist or below (as far as the mid-thigh area).
Sweaters in this category may have a collar treatment of any
type, including a hood, or no collar, and any type of
neckline; they may be pullover style or have full or partial
front or back opening; they may be sleeveless or have sleeves of
any length and length and any type of pocket treatment...
It is the opinion of this office that both styles RV6208 and
RV6220 are properly classified in this heading.
HOLDING:
The submitted samples, referenced styles RV6208 and RV6220,
are properly classified in subheading 6110.20.2075, HTSUSA, which
provides for, sweaters, pullovers, sweatshirts, waistcoats
(vests) and similar articles, knitted or crocheted: of cotton:
other; other: women's or girls'. The applicable rate of duty is
19.9 percent ad valorem and the quota 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 your client check, close to the time of shipment,
the Status on Current Import Quotas (Restraint Levels) an
issuance of the U.S. Customs Service, which is updated weekly and
is available at the 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 the
local Customs office prior to importing the merchandise to
determine the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division
Source: rulings.cbp.gov — ruling 959202, retrieved 2026-10-12T05:31:16Z, republished verbatim. This digest is informational; only CBP issues binding rulings.