CLA-2 R:C:T 957255 CAB
Mr. B.S. Yeung
Hong Kong Economic and
Trade Office
British Embassy
1150 18th Street, N.W. Suite 475
Washington, D.C. 20036
RE: Classification of women's upper body garment; Heading 6206;
Heading 6211
Dear Mr. Yeung:
This is in response to your inquiry of October 27, 1995,
requesting a tariff classification ruling for a women's upper
body garment under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). A sample was submitted for
examination.
FACTS:
The submitted sample is a woman's upper body garment that is
constructed of 100 percent woven cotton denim fabric. The
garment has long sleeves, a full frontal opening with a seven
button means of closure, a shirt collar and cuffs secured by two
buttons. The garment extends to the hip area and has two
circular cutouts at the shoulders leaving them bare.
ISSUE:
What is the proper tariff classification for the merchandise
in question?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's taken in order.
2
Heading 6206, HTSUSA, provides for, among other articles,
women's blouses. The General Explanatory Notes to Chapter 62,
HTSUSA, describes shirts and shirt-blouses as:
* * * garments designed to cover the upper part of the
body having long or short sleeves and a full or partial
opening starting at the neckline. Blouses are also designed
to cover the upper part of the body but may be sleeveless
and without an opening at the neckline.
The Textile Guidelines, CIE 13/88, are sometimes consulted
as an aid in determining the tariff classification of certain
commodities. In regard to women's nonknit blouses, the
Guidelines provide, in pertinent part:
* * * Blouses are outer garments usually extending
from
the neck or shoulders to the vicinity of the waistline.
However, also included in the category are overblouses and
similar garments which may extend to the mid-thigh area or
below, and which are frequently slit up the leg. Blouses
may have a collar treatment of any type or no collar. The
closure may be positioned on the front, back, or side, or
the garment may even be without closure as in a pullover.
* * *
Customs believes that implicit in a garment being classified
as a blouse under Heading 6206, HTSUSA, is that it sufficiently
cover the upper body. The Guidelines define blouses as garments
that usually extend from the neck or shoulders to the vicinity of
the waistline. In this instance, the garment provides no
shoulder coverage. Generally, garments failing to provide
adequate shoulder coverage (i.e., tank tops) are classified as
other garments under heading 6211, HTSUSA. See Headquarters
Ruling Letter, 088535, dated April 23, 1991. Consequently, the
subject garment is classifiable under Heading 6211, HTSUSA.
HOLDING:
Based on the foregoing, the subject garment is classified
under subheading 6211.42.0081, HTSUSA, which provides for women's
other cotton garments. The applicable rate of duty is 16.5
percent ad valorem and the textile restraint category is 359.
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 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.
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 importing the merchandise to determine the current status of
any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division