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Van Dale Industries v. United States
Citations: 50 F.3d 1012; 17 I.T.R.D. (BNA) 1053; 1995 U.S. App. LEXIS 5325; 1995 WL 113350Docket: 19-1778
Court: Court of Appeals for the Federal Circuit; March 16, 1995; Federal Appellate Court
Van Dale Industries appeals a decision from the Court of International Trade affirming the United States Customs Service's classification of their imported women's undershirts under subheading 6109.10.00 of the Harmonized Tariff Schedule of the United States (HTSUS), which pertains to "T-shirts, singlets, tank tops, and similar garments" at a 21% ad valorem rate. The merchandise in question covers the chest, does not extend below the midriff, and does not provide breast support. The Court of International Trade ruled that Van Dale failed to demonstrate that these garments did not fit the classification or were better categorized elsewhere. The court's review focuses on the legal interpretation of Customs classification, which is conducted de novo. Classification decisions are presumed correct, placing the burden of proof on the challenging party, which in this case is Van Dale. The appellant argues the court misapplied the principle of ejusdem generis, asserting that the terms "T-shirts, singlets, and tank tops" imply a requirement for garments to extend to the waist or lower. Van Dale cites various dictionaries to support this claim. However, the court agrees with the lower court that the length requirement is not an essential characteristic of the cited garment types, as definitions do not impose such a restriction, nor does the language in heading 6109, HTSUS. Thus, the classification by the Customs Service is upheld. T-shirts and singlets are acknowledged as undershirts, while tank tops are categorized as similar to undershirts. An undershirt is defined as a collarless undergarment with or without sleeves, according to Webster's Ninth New Collegiate Dictionary. The merchandise in question meets this definition since it covers the breasts and portions of the shoulders and back, qualifying it as a "similar garment" to those described in heading 6109, HTSUS. Its purpose aligns with the exemplars, providing warmth and modesty without breast support. Van Dale argues that the merchandise should be classified under subheading 6108.91.00, HTSUS, which pertains to various women's and girls' underwear, carrying a lower duty rate. However, since women's and girls' undershirts are specifically included under heading 6109, they do not fall under the broader heading 6108 or the fallback subheading 6114.20.00. The higher duties associated with heading 6109 result from congressional decisions rather than a misclassification by the Customs Service. The conclusion affirms that the merchandise is correctly classified as an undershirt under heading 6109, HTSUS, aligning with the exemplars of T-shirts, singlets, and tank tops. Consequently, the Court of International Trade's decision is upheld. Van Dale did not contest the classification under heading 6212, HTSUS, during the appeal.