Classification of 100% silk knit underwear shirts; 6109, HTSUSA; U.S. International Trade Commission deems tariff rates in heading 6109, HTSUSA, correct

HQ 950790 April 9, 1992 CLA-2 CO:R:C:T 950790 SK CATEGORY: Classification TARIFF NO.: 6109 Robert F. Walker, Jr. Conimex, Inc. 20 Sunset Hill Road Roslindale, MA 02131 RE: Classification of 100% silk knit underwear shirts; 6109, HTSUSA; U.S. International Trade Commission deems tariff rates in heading 6109, HTSUSA, correct Dear Mr. Walker: This is in response to your inquiry of November 13, 1991, requesting review of the tariff classification of knit silk underwear shirts under heading 6109 of the Harmonized Tariff Schedule of the United States (HTSUSA) and the tariff rate assigned to these articles. FACTS: The articles at issue are long-sleeved knit silk underwear shirts imported from China. Customs has previously classified these articles under heading 6109, HTSUSA. ISSUE: Whether the subject merchandise is properly classifiable under heading 6109, HTSUSA? Whether the rate of duty, 17% for Column 1, is correct for silk garments classified under heading 6109, HTSUSA? - 2 - LAW AND ANALYSIS: Customs has previously held, in several rulings, that knit underwear shirts are properly classifiable under heading 6109, HTSUSA, which provides for t-shirts, singlets, tank tops and similar garments [emphasis added]. "Singlets" are defined as undershirts and classification of undershirts is therefore appropriate under this heading. See Webster's New Collegiate Dictionary, (1977). See also, Headquarters Ruling Letters (HRL's) 089950, dated August 6, 1991, and 089280, dated May 13, 1991, which classified undershirts under 6109, HTSUSA, and distinguished between undergarments worn below the waist under heading 6108, HTSUSA, and undergarments worn above the waist under 6109, HTSUSA. In your submission you mention that heading 6108, HTSUSA, provides for nightdresses, pajamas, bathrobes and dressing gowns and is therefore not limited to garments worn below the waist. Please note that the distinction made in HRL's 089950 and 089280 divided undergarments into two classifications: those worn below and above the waist. The articles you listed as being contrary to Customs' position are sleepwear. An undershirt is an undergarment, not sleepwear, and classification of undershirts is proper under 6109, HTSUSA. With regard to the issue of the 17% tariff assigned to these articles, the United States International Trade Commission deems the duty rates for both wool and other textile materials under heading 6109, HTSUSA, correct. Customs, as an administrative agency, can not unilaterally change the tariff rate assigned to a particular article. Should you seek a tariff rate change, you may wish to pursue this matter through congressional legislation. Sincerely, John Durant, Director Commercial Rulings Division