Request for further Review of Protest 2904-0-000073, Dated June 26, 1990, Concerning the Classification of Men's Long Underwear

HQ 089205 July 31, 1991 CLA-2 CO:R:C:T 089205 PR CATEGORY: Classification TARIFF NO.: 6114.10.0060 District Director of Customs 511 N.W. Broadway Federal Building Portland, Oregon 97209 RE: Request for further Review of Protest 2904-0-000073, Dated June 26, 1990, Concerning the Classification of Men's Long Underwear Dear Sir: This ruling is on the protest that was filed against your decision in the liquidation on May 11, 1990 of Entry 221-0552703-4, dated November 16, 1989. FACTS: No sample was submitted. However the file contains a page from a catalog with a picture of the garment in question. It is a full length (neck to ankles) garment with long sleeves and a front buttoned opening that extends from the neck to the crotch. It has no waistband. It is described as a "men's rib knit heavy weight 80% wool 20% acrylic". ISSUE: The merchandise was liquidated in a provision for men's and boys' underpants, briefs, and similar articles, under Heading 6107, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The protestant believes that the merchandise is classifiable in a provision for underwear T-shirts, singlets, tank tops, and similar articles, under Heading 6109, HTSUSA. LAW AND ANALYSIS: Imported goods are classifiable according to the General Rules of Interpretation (GRI's) of the Harmonized Tariff Schedule of the United States (HTSUSA). The pertinent GRI's are GRI 1 and GRI 3(a). GRI 1 provides that for legal purposes, classification shall be determined according to the terms of the headings in the tariff and according to any pertinent section or chapter notes. GRI 3(a) requires that where two or more headings describe the merchandise, the more specific will prevail. The Harmonized Commodity Description and Coding System, Explanatory Notes, which are the official interpretation of the HTSUSA at the international level (for the 4 digit headings and the 6 digit subheadings) contain the following statement, at page 838, concerning Heading 6107: This heading covers two separate categories of knitted or crocheted clothing for men or boys, namely, underpants, briefs and similar articles (underclothing) and nightshirts, pyjamas (sic), bathrobes (including beachrobes), dressing gowns and similar articles. Accordingly, the Customs Service has taken the position that the "underpants, briefs, and similar articles" portion of Heading 6107 provides for lower body garments, while Heading 6109 provides for upper body garments. Neither of those headings is more specific in either its wording or in its description of the garment than the other. The imported merchandise is no more similar to a T-shirt, singlet, or tank top than it is to underpants or briefs. Since the garment is not described in either Heading 6107 or Heading 6109, it is properly classifiable, pursuant to GRI 1, under Heading 6114, HTSUSA, which provides for other knitted garments (not previously specified). HOLDING: The garment described above is classifiable under the provision for other (nonenumerated) men's knit garments, of wool, in subheading 6114.10.0060, HTSUSA. The applicable rate of duty in 1989 for merchandise produced in Canada and classifiable in that provision was 15.3 ad valorem. Since the rate of duty under the classification indicated above is the same as the liquidated rate, you should deny the protest in full. A copy of this decision should be attached to the Form 19, Notice of Action, furnished to the protestant. Sincerely, John Durant, Director Commercial Rulings Division