CLA-2 CO:R:C:T 088959 PR
Mr. Khem Lall
R.H. Macy Corporate Buying
11 Penn Plaza
New York, New York 10001-2006
RE: Classification of a Woman's Pullover Garment--
Blouse vs. Tank Top
Dear Mr. Lall:
This is in reply to your letter of March 5, 1991, concerning
the classification of a woman's garment, a sample of which was
submitted. Our ruling on the matter follows.
FACTS:
The submitted sample is a sleeveless woven man-made fiber
tank-style pullover garment. The garment has a U-shaped
neckline; extends below the waist; has front and rear panels
which taper upward to approximately 1- inches wide at the
shoulder where they join; and a rounded hemmed bottom.
ISSUE:
The issue presented is whether the sample is classifiable as
a blouse or as a top.
LAW AND ANALYSIS:
Imported goods are classifiable according to the General
Rules of Interpretation (GRI's) of the Harmonized Tariff Schedule
of the United States (HTSUSA). GRI 1 provides that for legal
purposes, classification shall be determined according to the
terms of the headings in the tariff and according to any
pertinent section or chapter notes.
Heading 6206, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), provides for, among other things,
women's woven blouses. This office has previously ruled that
garments almost identical to the sample were precluded from
classification under Heading 6206 because of the limited shoulder
coverage they provide the wearer. Those garments were held to
be classifiable as other garments not otherwise specified, in
Heading 6211, HTSUSA (e.g. HRL 088789, June 4, 1991; HRL 0877530,
dated November 9, 1990; HRL 087034, July 31, 1990).
In accordance with the cited rulings, the submitted sample
falls within the purview of subheading 6211.43.00, HTSUS, as
other garments of man-made fibers. HRL 088789 contains the
following information concerning the classification of these type
garments.
Various statistical annotations appear under subheading
6211.43.00, HTSUSA. The statistical annotations are
present primarily for the collection of data with
respect to goods imported into the Customs territory of
the United States. This data information is utilized
in the process of negotiating our bilateral textile
agreements. The statistical annotation, 6211.43.0060,
which reads "Blouses, shirts and shirt-blouses is
intended to capture certain upper body garments
excluded from heading 6206 including garments such as
the one at issue here. While the language of the
statistical annotation would appear to conflict with
our determination that for tariff purposes this garment
is not a blouse, the language at the statistical level
is provided as a convenience and as we point out in
rulings, the statistical annotations in the tariff are
subject to change. Based on the intended coverage of
the textile category number which appears at the
statistical annotation as expressed to Customs by the
Committee for the Implementation of Textile Agreements,
the subject garment is classified in the statistical
annotation for "Blouses, shirts and shirt-blouses
excluded from heading 6206". We anticipate a change in
the language of the statistical annotation to eliminate
the apparent conflict which has arisen in this case.
HOLDING:
The submitted sample are classifiable under the provision
for other (not otherwise specified) women's woven garments, in
subheading 6211.43.0060, HTSUSA, with duty at the rate of 17
percent ad valorem. The designated textile and apparel category
applicable to this merchandise is 641.
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