HQ 955121: Classification of men's overdyed denim shirt; men's cottonshirt; overdyed warp yarn and filling

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 955121

                        December 17, 1993

CLA-2 CO:R:C:T 955121 BC

CATEGORY:  Classification

TARIFF NO.:  6205.20.2065

Edward Johnson
Customs & Trade Department
Levi Strauss & Co.
Levi's Plaza
P.O. Box 7215
San Francisco, CA 94120

RE:  Classification of men's overdyed denim shirt; men's cotton
shirt; overdyed warp yarn and filling 

Dear Mr. Johnson:

     This responds to your letter of September 1, 1993, wherein
you requested a binding classification ruling for a men's denim
shirt.  We have reviewed the matter and our decision follows. 
The sample shirt you submitted will be returned under separate
cover.

FACTS:

     The merchandise at issue is a men's woven 100% cotton denim
shirt that you identified as style #60560-1317.  It has a full
frontal opening which buttons left over right, long sleeves, and
two breast pockets.  As indicated by the sample, standard denim
fabric, i.e. fabric made with blue-dyed warp yarn and a gray or
mottled white filling, is overdyed blue to produce the fabric
from which the shirt is made.  Upon examination, both the warp
and filling yarns appear dark blue in color.  The effect is a
solid dark blue shirt.

ISSUE:

     What is the proper classification for the above described
men's overdyed blue, cotton denim shirts? 

LAW AND ANALYSIS:

     Classification under the Harmonized Tariff Schedule of the
United States (HTSUS) is governed by the General Rules of
Interpretation (GRI).  GRI 1 provides that classification is
determined in accordance with the terms of the headings and any
relative section or chapter notes.  Where goods cannot be
classified solely on the basis of GRI 1, the remaining rules will
be applied in sequential order. 

     The Explanatory Notes (EN's) to the Harmonized Commodity
Description and Coding System assist us in the classification of
merchandise.  The EN's constitute the official interpretation of
the nomenclature at the international level.  While not legally
binding, they represent the considered views of classification
experts of the Harmonized System Committee.  It has been the
practice of the Customs Service to follow, whenever possible, the
terms of the EN's when interpreting the HTSUS.  In Treasury
Decision (T.D.) 89-80, Customs stated that the EN's should always
be consulted as guidance when classifying merchandise.  (See T.D.
89-80, quoting from a report of the Joint Committee on the
Omnibus Trade and Competitiveness Act of 1988, endorsing use of
the EN's in the classification of goods.  23 Cust. Bull. 379
(1989), 54 Fed. Reg. 35,127 (August 23, 1989).)

     Under GRI 1, classification is considered under heading
6205, HTSUSA (Harmonized Tariff Schedule of the United States
Annotated), which explicitly covers men's shirts.  Note 8 of
Chapter 62, HTSUSA, provides that garments of the chapter
designed for left over right closure at the front (as are the
shirts here) shall be regarded as men's or boy's garments.  There
is no reason to suspect that the shirts at issue are other than
men's shirts.  The EN's for heading 6205, HTSUSA, provide that
the heading covers "shirts not knitted or crocheted for men or
boys including shirts with detachable collars, dress shirts,
sport shirts and leisure shirts."  As sport or leisure shirts,
the denim shirts at issue fit this description.

     It is clear that the shirts at issue are classifiable under
subheading 6205.20.20, HTSUSA, covering men's or boys shirts, of
cotton, other than certified hand-loomed and folklore products,
other than dress shirts, and other than corduroy shirts.  The
question is whether the shirts are classifiable under subheading
6205.20.2050, HTSUSA, which covers such shirts that are
characterized by the presence of two or more colors in the warp
and/or the filling, or under subheading 6205.20.2065, HTSUSA,
which covers such shirts that are not characterized by the
presence of two or more colors in the warp and/or the filling. 
Each provision carries a 21% ad valorem duty rate and is subject
to quota category 340.

     Since the warp yarn and filling of the shirts at issue are
overdyed dark blue, lending to the appearance of the shirts a
solid dark blue color, we conclude that the correct
classification is under subheading 6205.20.2065, HTSUSA.

HOLDING:

     The men's woven cotton denim shirts at issue, with dark blue
overdyed warp yarn and filling, are classifiable under subheading
6205.20.2065, HTSUSA, as men's shirts, of cotton, other, other,
other, other.  The applicable duty rate is 21% ad valorem, and
the textile quota category is 340.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.

     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 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 available for
inspection at your local Customs office.

                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division