CLA-2:CO:R:C:G 084336 HP
Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, NY 10004
RE: Classification of Women's Woven Pullovers
Dear Ms. Shira:
This letter is in reference to your letter of April 10, 1989
to our New York office,
concerning the tariff classification of women's woven tops,
styles 6417 and 6277, made
in Hong Kong, under the Harmonized Tariff Schedule of the United
States Annotated
(HTSUSA).
FACTS:
The merchandise at issue is two styles of women's woven
pullovers; specifically styles
6417 and 6277. Style 6417 is a woman's pullover manufactured
from a 65 percent
polyester, 35 percent cotton woven fabric. The pullover features
a rib knit mock
turtleneck, long sleeves with rib knit cuffs and a rib knit waist
. The pullover also
features a paisley design on the front panel, as well as a label
in the lower corner,
with the words "World's Stratos Clothing."
Style 6277 is also a woman's woven pullover, manufactured
from 100 percent cotton
knit and woven fabrics. The pullover features a partial front
opening at the neckline
with a six button placket that buttons left over right, rib knit
collar, long sleeves with
rib knit cuffs, and a rib knit waist. The bottom half of the
front panel is cable knit;
the balance of the garment is woven except for the rib knit trims
.
ISSUE:
Whether the commodities at issue are classifiable as woven
or knit articles of apparel
for men or women.
LAW AND ANALYSIS:
Style 6417
Heading 6206, HTSUSA, provides for classification of apparel
and clothing accessories,
not knitted or crocheted, women's or girls' blouses, shirts, and
shirt-blouses. The
Explanatory Notes to the HTSUSA constitute the official
interpretation of the tariff at
the international level. Explanatory Note 62.06 states that " ..
. heading [6205] does not
cover garments ... with a ribbed waistband or other means of
tightening at the bottom
of the garment."
As style 6417 is not covered by heading 6206, subheading
6211.43.0060, HTSUSA,
provides for classification of apparel and clothing accessories,
not knitted or crocheted,
other garments, women's or girls', of man-made fibers, tops.
Subheading 6211.42.00.50
provides for classification of similar articles made of cotton.
The appropriate subhead
ing hinges upon which textile material Style 6417 consists of for
tariff purposes.
The General Rules of Interpretation (GRI's) to the HTSUSA
govern the classification
of goods in the tariff schedule. Goods which cannot be
classified in accordance with
GRI 1 are to be classified in accordance with subsequent GRI's,
taken in order.
GRI 3 states, in pertinent part:
When ... goods are, prima facie, classifiable under two
or more headings,
classification shall be effected as follows:
(b) Mixtures, composite goods consisting of different
materials or made up of
different components, and goods put up in sets for
retail sale, which cannot
be classified by reference to 3(a) [which requires
that goods be classified,
if possible, under the more specific of the
competing provisions], shall be
classified as if they consisted of the material or
component which gives
them their essential character, insofar as this
criterion is applicable.
Subheading Note 2 to Section XI defines essential character for
the purposes of
Chapters 56 through 63, by referencing Section Note 2 to Section
XI, "as if [the
article] consist[ed] wholly of that one textile material which
predominates by weight
over each other single textile material." Therefore, Style 6417
is considered to be
wholly of man-made fibers (polyester) for the purposes of
classification under the
HTSUSA.
Style 6277
Headings 6205 and 6206, HTSUSA, provide for the
classification of men's or
boys', and women's or girls', shirts, respectively.
Categorization therefore hinges on
whether Style 6277 is considered for males or females under the
HTSUSA.
GRI 1 provides, in pertinent part, that " ... classification
shall be determined accord
ing to the terms of the headings and any relative section or
chapter notes...." Note 8
to Chapter 62, HTSUSA, directs "[a]rticles of this Chapter which
cannot be identified as
either mens's or boys' garments or as women's or girls' garments
... to be classified in
the headings concerning women's or girls' garments." Under this
analysis, any gender-
nonspecific garments of Chapter 62, including the instant
merchandise, must be classified
as a woman's or girl's article.
However, the Explanatory Notes, as stated above, constitute
the official interpretation
of the HTSUSA at the international level. While not legally
binding, they do represent
the considered views of classification experts from the various
CCC countries. It has
therefore been the practice of the Customs Service to follow,
whenever possible, the
terms of the Explanatory Notes when interpreting the HTSUSA.
Explanatory Note 62.05 states that:
[s]hirts having a front opening on the neckline which
fastens or overlaps left
over right are considered to be shirts for men or boys.
By application of
Chapter Note 8, shirts which cannot be identified as
for men or boys or women
or girls are to be classified as women's or girls'
garments. [Emphasis added]
The language of Chapter Note 8 requires classification in women's
or girls' categories
only when articles cannot be identified as for males or for
females. Explanatory Note
62.05 aids the classifier in determining whether the garment was
manufactured for males
or females; in essence, this Explanatory Note allows no leeway
when the type of
fastening referred to exists. As a result, Style 6277, with a
front opening fastening left
over right, must be classified as a man's or boy's shirt.
HOLDING:
Style 6417 is classified under Subheading 6211.43.0060,
HTSUSA, textile category 641,
as track suits, ski-suits and swimwear; other garments, other
garments, women's or
girls', of man-made fibers, tops, other than camisoles, bustiers,
bandos and similar type
garments. The applicable rate of duty is 17 percent ad valorem.
Style 6277 is clas
sified under Subheading 6205.20.2065, textile category 340, as
men's or boys' shirts, of
cotton, other, other, men's. The applicable rate of duty is 21
percent ad valorem.
Due to the changeable nature of the statistical annotation (
the ninth and tenth digits
of the classification) and the restraint (quota/visa) categories,
you should contact your
local Customs office prior to importing the merchandise to
determine the current
applicability of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division