OT:RR:CTF:FTM H334342 PJG
Ms. Janie Carrejo
Francesca’s
8760 Clay Road
Houston, Texas 77080
RE: Tariff classification of knit women’s upper body garments with ribbed knit waistband
Dear Ms. Carrejo:
This is in response to your correspondence, dated July 26, 2023, requesting a binding ruling on behalf of Francesca’s, concerning the tariff classification of three styles of women’s knit upper body garments (Styles GBVH0080, GBJH-0078 and BVRLYHILLS) and one style girls’ knit upper body garment (Style GBKW-7806) under the Harmonized Tariff Schedule of the United States (“HTSUS”). You initially requested a binding tariff classification ruling from the National Commodity Specialist Division (“NCSD”), and the request was forwarded to our office for a response. You provided one sample of each garment, which we are returning to you.
FACTS:
Style GBJH-0078 is a women’s knit upper body pullover-style garment that you state is constructed of 65% cotton and 35% polyester. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The garment features a crew neckline, long sleeves with rib knit cuffs and a rib knit bottom that reaches to below the waist.
Style GBVH-0080 is a women’s knit upper body pullover-style garment that you state is constructed of 65% cotton and 35% polyester. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The garment features a crew neckline, long sleeves with rib knit cuffs and a rib knit bottom that reaches to below the waist.
Style GBKW-7806 is a girl’s knit upper body pullover-style garment that you state is constructed of 60% cotton and 40% polyester. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The garment features a crew neckline, long sleeves with rib knit cuffs and a rib knit bottom that reaches to below the waist.
Style BVRLYHILLS is a women’s upper body pullover-style garment that you state is constructed of 65% cotton and 35% polyester. The outer surface of the garment’s fabric measures at least 10 or more stitches per linear centimeter measured in both directions. The garment extends from the shoulders to below the waist and features a rib knit crew neckline, contrasting color letters on the front panel, long sleeves with rib knit cuffs, side seam slits, and a non-tightening rib knit bottom.
The hang tags and labels on the inside seam of the four subject knit upper body garments are marked “Made in Türkiye.”
ISSUES:
What is the tariff classification of the subject knit upper body garments?
Are the words “Made in Türkiye” an acceptable country of origin marking for the subject knit upper body garments?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.
The 2023 HTSUS provisions under consideration are as follows:
6106 Women’s or girls’ blouses and shirts, knitted or crocheted:
6106.10.00 Of cotton
* * *
6110 Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted:
* * *
6110.20 Of cotton:
6110.20.10 Containing 36 percent or more by weight of flax fibers
6110.20.20 Other
Additional U.S. Rules of Interpretation (“AUSRI”) 1(d) provides as follows:
[T]he principles of section XI regarding mixtures of two or more textile materials shall apply to the classification of goods in any provision in which a textile material is named.
Note 2(A) to Section XI, HTSUS, states as follows:
Goods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a
mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material.
When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.
Note 1 to Chapter 61, HTSUS, states that “[t]his chapter applies only to made up knitted or crocheted articles.”
Note 4 to Chapter 61, HTSUS, provides as follows:
Headings 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stiches per linear centimeter in each direction counted on an area measuring at least 10 cm by 10 cm. Heading 6105 does not cover sleeveless garments.
“Shirts” and “shirt-blouses” are 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 loose-fitting garments also designed to cover the upper part of the body but may be sleeveless and with or without an opening at the neckline. “Shirts,” “shirt-blouses” and “blouses” may also have a collar.
The Harmonized Commodity Description and Coding System Explanatory Notes
(“ENs”) constitute the “official interpretation of the Harmonized System” at the international level. See 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). While neither legally binding nor dispositive, the ENs “provide a commentary on the scope of each heading” of the HTSUS and are “generally indicative of [the] proper interpretation” of these headings. See id.
The EN to 61.06 provides, in relevant part, as follows:
* * *
This heading does not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm x 10 cm (see Chapter Note 4).
* * *
The subject garments are classifiable in Chapter 61, HTSUS, because they are knit articles in accordance with Note 1 to Chapter 61, HTSUS. Moreover, the subject garments are not excluded from heading 6106, HTSUS, by Note 4 to Chapter 61, HTSUS, because they do not meet the exclusions provided for in that note. Specifically, they do not have “pockets below the waist, … a ribbed waistband or other means of tightening at the bottom of the garment.” With regard to the language “a ribbed waistband or other means of tightening at the bottom of the garment,” we note that the ribbed knit waistband needs to actually provide a means of tightening at the bottom of the garment. See Headquarters Ruling Letter (“HQ”) 966819 (June 21, 2004) (stating that the ribbed waistband is a “tightening exemplar” but also indicating that one would expect that a ribbed waistband would cause the garment “to gather or secure the garment against the wearer’s body”); and HQ 952707 (January 26, 1993) (stating that “the tightening described must be at the bottom of the garment, regardless of whether it is ribbed knit or some other type of tightening, such as a drawstring”).
For Styles GBJH-0078 and GBKW-7806, based on an evaluation of the samples when draped on a size 10 (medium) mannequin, the ribbed waistband provides a means of tightening at the bottom of the garment because it causes gathering of the garment against the mannequin’s body. Therefore, in accordance with the requirements of Note 4 to Chapter 61, HTSUS, Styles GBJH-0078 and GBKW-7806 are not classifiable in heading 6106, HTSUS. Instead, we need to consider heading 6110, HTSUS, which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted.” Based on the material compositions the requestor provided for both garments, they are composed predominantly of cotton, and do not contain flax fibers. Therefore, consistent with AUSRI 1(d) and Note 2(A) to Section XI, HTSUS, Styles GBJH-0078 and GBKW-7806 are classified in subheading 6110.20.20, which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other.”
For Styles GBVH-0080 and BVRLYHILLS, based on an evaluation of the samples when draped on a size 10 (medium) mannequin, there is no means of tightening at the bottom of the garments because, regardless of the existence of the ribbed waistband, the bottom of the garments fit loosely. Specifically, for Style GBVH-0080 the bottom front and back of the garment extend away from the body of the mannequin. For Style BVRLYHILLS, the garment is loose all the way around the bottom of the garment and the slit on the left and right sides of the garment further emphasizes the loosening at the bottom of the garment. The subject garments also have an average of more than 10 stiches per linear centimeter in each direction counted on an area measuring at least 10 cm by 10 cm. Therefore, in accordance with Note 4 to Chapter 61, HTSUS, Styles GBVH-0080 and BVRLYHILLS are not precluded from classification in heading 6106, HTSUS. Based on the material compositions that the requestor provided for both garments, these products are composed predominantly of cotton, therefore, consistent with AUSRI 1(d) and Note 2(A) to Section XI, HTSUS, Styles GBVH-0080 and BVRLYHILLS are classified in subheading 6106.10.00, HTSUS, which provides for “Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton.”
The marking statute, Section 304(a), Tariff Act of 1930, as amended (19 U.S.C.
§ 1304(a)), provides that unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of the article. Part 134 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. § 1304. While the requestor did not inquire about the country of origin marking of the subject garments, CBP noted that the hang tags and labels on the inside seam of the four subject garments are marked “Made in Türkiye.” The phrase “Made in Türkiye” is not an acceptable country of origin marking for products of Turkey. See HQ H323767, dated March 29, 2022. We do not by this decision prohibit the use of the words “Turkiye” or “Türkiye” on the articles or their containers, however, the country of origin marking requirements of 19 U.S.C. § 1304 and 19 C.F.R. Part 134 are satisfied with the use of the words “Made in Turkey,” “Product of Turkey,” or other words of similar meaning. See id.
HOLDING:
By application of GRI 1 and 6, the knit woman’s and girls’ upper body garments (Styles GBJH-0078 and GBKW-7806) are classified under heading 6110, HTSUS, and specifically, in 6110.20.20, HTSUS, which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other.” The 2023 column one, general rate of duty is 16.5 percent ad valorem.
By application of GRI 1 and 6, the knit woman’s upper body garments (Styles GBVH-0080 and BVRLYHILLS) are classified under heading 6106, HTSUS, and specifically, in 6106.10.00, HTSUS, which provides for “Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton.” The 2023 column one, general rate of duty is 19.7 percent ad valorem.
The country of origin marking for the three styles of women’s knit upper body garments (Styles GBVH0080, GBJH-0078 and BVRLYHILLS) and one style of girls’ knit upper body garment (Style GBKW-7806), represented by “Made in Türkiye,” does not satisfy the marking requirements of 19 U.S.C. § 1304 and 19 C.F.R. Part 134 and is not an acceptable country of origin marking for the subject upper body garments or their containers.
Duty rates are provided for convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the internet at: https://hts.usitc.gov/.
Please note that 19 C.F.R. § 177.9(b)(1) provides that “[e]ach ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. The application of a ruling letter by a Customs Service field office to the transaction to which it is purported to relate is subject to the verification of the facts incorporated in the ruling letter, a comparison of the transaction described therein to the actual transaction, and the satisfaction of any conditions on which the ruling was based.”
A copy of this ruling letter should be attached to the entry documents filed at the time that this merchandise is entered. If the documents are filed without a copy, then this ruling should be brought to the attention of the CBP Officer handling the transaction.
Sincerely,
Sarah Kafka, Chief
Food, Textiles, and Marking Branch