HQ 952756: Classification of thermal top and bottom garments; long johns; headings 6108 and 6109, HTSUSA; insulated underwear.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 952756

                        February 2, 1993

CLA-2 CO:R:C:T 952756 SK

CATEGORY: Classification

TARIFF NO.'s: 6108.92.0005; 6109.90.1075

Richard J. Housman
James J. Boyle & Co.
371 Allerton Avenue
So. San Francisco, CA 94080

RE: Classification of thermal top and bottom garments; long    
johns; headings 6108 and 6109, HTSUSA; insulated underwear.

Dear Mr. Housman:

     This is in reply to your letter of September 29, 1992, on
behalf of Hanna Andersson Corp., requesting the tariff
classification of two styles of thermal garments.  Samples were
enclosed for Customs' examination.

FACTS:

     The articles submitted for classification consist of two 
garments referenced "Item 0715 - Top - Insulated Long Johns" and
"Item 0715 - Bottom - Insulated Long Johns."  Both the top and
bottom are constructed from a diamond patterned, quilt-like,
triple-ply fabric which is comprised of 58 percent polyester and
42 percent cotton.  The catalogue indicates that the outer layer
of cotton is designed to absorb moisture while the inner layer of
polyester is designed to both insulate and wick away moisture
from the skin.

     The long sleeved pullover top features a hemmed bottom and
rib knit cuffs on the sleeves and around the neckline.  The
matching bottom has an enclosed elasticized waist, rib knit ankle
yn 

     The catalogue indicates that the children's sizes range from
90 centimeters through 140 centimeters which correspond to a 34
through 57 inch range.  These articles are unisex.


                              - 2 -

ISSUE:

     What is the proper classification for quilted thermal tops
and bottoms referred to as long johns?

LAW AND ANALYSIS:

     Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is in accordance
with the General Rules of Interpretation (GRI's), taken in order. 
GRI 1 provides that classification shall be determined according
to the terms of the headings and any relative section or chapter
notes.

     The garments at issue are often referred to commercially as
"long johns" which is a common term for long underwear.  Our
examination of the subject merchandise yields a finding that
these garments are well-suited for use as underwear.  The use of
rib knit cuffs at sleeve, ankle and neckline, elasticized waist
and roomy leg and arm extensions all provide an easy means of
pulling the garments on and off and great comfort.  The use of
thermal fabric and flatlock seams are also indicative of these
garments' status as underwear.

     Headings 6108 and 6109,HTSUSA, provide for various types of
underwear.  Customs previously distinguished between the types of
underwear provided for in heading 6108 and those of heading 6109,
HTSUSA.  See Headquarters Ruling Letter (HRL) 089280, dated May
13, 1991.  In that ruling this office determined that
undergarments are divided into two categories: those which are
worn below the waist of heading 6108, HTSUSA, and those which are
worn above the waist of heading 6109, HTSUSA.  Accordingly, Item
0715-Top is prima facie classifiable under subheading
6109.90.1075, HTSUSA, which provides for women's or girls thermal
undershirts of man-made fibers.  Item 0715-Bottom is classifiable
under heading 6108, HTSUSA, which provides for women's or girls'
underpants of man-made fibers.  Although the articles at issue
are unisex, they are classifiable as women's or girls underwear
pursuant to the General Explanatory Notes to Chapter 61, HTSUSA,
which state that when an article cannot be identified as either a
male or female garment, it shall be classified in the appropriate
heading for women's or girls' garments.

HOLDING:

     Item 0715-Top, is classifiable under subheading
6109.90.1075, HTSUSA, which provides for "T-shirts, singlets,
tank tops and similar garments, knitted or crocheted: of other
textile materials: of man-made fibers... women's or girls':
thermal undershirts," dutiable at a rate of 34% ad valorem with a
textile quota category of 652.

                              - 3 -

     Item 0715-Bottom is classifiable under subheading
6108.92.0005, HTSUSA, which provides for "women's or girls'
slips, petticoats, briefs, panties, nightdresses, pajamas,
negligees, bathrobes, dressing gowns and similar articles,
knitted or crocheted: other: of man-made fibers... underwear:
underpants," dutiable at a rate of 17% ad valorem with a textile
quota category of 652.   

     The designated textile and apparel categories 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.

     Due to the 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