CLA-2 CO:R:C:G 088147 CC
Ms. Jane Vergona
Total Port Clearance Inc.
10 Fifth Street
Valley Stream, NY 11581
RE: Classification of a men's wrap; two layers, inner layer is
knit and outer layer is woven; outer layer provides
essential character; classifiable in Heading 6211 as an
other garment
Dear Ms. Vergona:
This letter is in response to your inquiry of September 26,
1990, on behalf of Jaclyn Inc., concerning the tariff
classification of a men's bath wrap. A sample was submitted for
examination.
FACTS:
The submitted sample, designated by you as Style No. AV155,
is designed to wrap around the waist and extends from the waist
to near the knees. It has a partially elasticized waist and hook
and loop closure. The submitted wrap consists of two layers.
One layer is made of a white terry knit blend of 51 percent
cotton and 49 percent polyester fabric. The other layer is made
of a woven blend of 51 percent polyester and 49 percent cotton
fabric and has a design of blue and white stripes. Although
this article is reversible, you believe that normally the woven
fabric would be worn as the outer layer.
ISSUE:
Whether the submitted men's wrap is classifiable in
Chapter 61 of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) or in Chapter 62, HTSUSA?
Whether the submitted men's wrap is classifiable as a robe
or similar article, or as an other garment?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
The submitted wrap is made of two components, the inner and
outer layers. The inner layer is made of knit fabric, and the
outer layer is made of woven fabric. Chapter 61 provides for
articles of apparel and clothing accessories, knitted or
crocheted; Chapter 62 provides for articles of apparel and
clothing accessories, not knitted or crocheted. Since
classification in a single heading is not possible by applying
GRI 1, we must apply the remaining GRI's.
GRI 3(b) provides that mixtures, composite goods consisting
of different materials or made up of different components, and
goods put up in sets for retail sale shall be classified as if
they consisted of the material or component which gives them
their essential character. Because the woven fabric makes up the
outer shell and provides the decoration to this article, we
believe that the woven fabric imparts the essential character.
Therefore this merchandise is classifiable in Chapter 62.
Heading 6207, HTSUSA, provides for men's or boys' singlets
and other undershirts, underpants, briefs, nightshirts, pajamas,
bathrobes, dressing gowns and similar articles. In Headquarters
Ruling Letter (HRL) 088187, dated January 14, 1990, we ruled that
a men's wrap was not classifiable in Heading 6207; instead, it
was classifiable in Heading 6211, HTSUSA, which provides for
other garments. The wrap at issue is similar to the merchandise
classified in HRL 088187. Consequently, the submitted wrap is
classifiable in Heading 6211.
The outer layer is made of blend of cotton and polyester
fabric. According to Subheading Note 2(A) to Section XI,
"products of chapters 56 to 63 containing two or more textile
materials are to be regarded as consisting wholly of that textile
material which would be selected under note 2 to this section for
the classification of a product of chapters 50 to 55 consisting
of the same textile materials." Note 2(A) to Section XI states
that 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. Since polyester predominates by weight in the
outer layer, the wrap is classifiable under subheading 6211.33,
HTSUSA, which provides for other garments, men's or boys', of
man-made fibers.
HOLDING:
The submitted men's wrap is classified under subheading
6211.33.0060, HTSUSA, which provides for other garments, men's or
boys', of man-made fibers, other. The rate of duty is 17 percent
ad valorem, and the textile category is 659.
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