Revocation of HRL 088670 of June 11, 1991; Classification of a T-shirt with shoulder pads as a pullover of heading 6110; similar to a T-shirt, heading 6109, HTSUSA

HQ 089904 November 12, 1991 CLA-2 CO:R:C:T 089904 CMR CATEGORY: Classification TARIFF NO.: 6109.10.0070 Mr. Marty Langtry Castelazo & Associates 5420 West 104th Street Los Angeles, California 90045 RE: Revocation of HRL 088670 of June 11, 1991; Classification of a T-shirt with shoulder pads as a pullover of heading 6110; similar to a T-shirt, heading 6109, HTSUSA Dear Mr. Langtry: On June 11, 1991, Customs issued a ruling to you, HRL 088670, on the classification of a T-shirt with shoulder pads. That ruling modified DD 854707 of February 7, 1991. We have had occasion to review HRL 088670 and have determined it was in error. DD 854707 was correct and should not have been modified. FACTS: The garment at issue, style #200, is a pullover garment with a rounded close-fitting rib knit neckline, close-fitting hemmed short sleeves, a close-fitting hip length body, a hemmed bottom, a patch pocket in the upper left front, and shoulder pads tacked in at the shoulder. It is made of 100 percent cotton fine knit lightweight fabric. In HRL 085695 of October 17, 1989, and cited in HRL 088670, it was stated: The presence of, or provision for, attached or detachable shoulder pads, is incongruous with the requirement that garments be "constructed of the underwear type." Therefore, classification of the instant merchandise as T-shirts is precluded. The interpretation given to that statement in HRL 088670 was overly broad. While the presence of shoulder pads may preclude classification as a T-shirt, shoulder pads alone are insufficient cause to reject classification of a garment as similar to a -2- T-shirt. The garments which were the subject of HRL 087492 of July 12, 1990, cited in HRL 088670, were the same garments classified in HRL 085695 [HRL 087492 modified HRL 085695]. In HRL 085695 there is considerable discussion of various features of the garments and features which are or are not T-shirt features. There is no discussion in that ruling of what constitutes acceptable features for classification as similar to a T-shirt. The garments classified in HRL 085695 were properly excluded from classification as T-shirts or similar to T-shirts [though not directly addressed] because of the significant deviation from the basic T-shirt garment. HOLDING: DD 854707 of July 31, 1990, correctly classified style 200 under the provision for women's or girls' knit cotton garments similar to T-shirts, in subheading 6109.10.0070, HTSUSA, textile category 339, dutiable at 21 percent ad valorem. In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are revoking HRL 088670 to reflect the above classification effective with the date of this letter. This notice to you should be considered a revocation of HRL 088670 under 19 CFR 177.9(d)(1). We recognize that pending transactions may be adversely affected by this modification in that current contracts for importation arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may, at your discretion, notify this office and may apply for relief from the binding effects of this decision as may be warranted by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies. 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 agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest 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 updated weekly and is available for inspection at your local Customs office. -3- Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, 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