CLA-2 CO:R:C:T 088369 HP
Ms. Beth C. Brotman
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, NY 10004
RE: Shoulder straps exclude tops from being considered
blouses.
Dear Ms. Brotman:
This is in reply to your letter of November 6, 1990,
concerning the tariff classification of women's woven tops,
produced in either Sri Lanka, Turkey and/or the Dominican
Republic, under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). Please reference your client Miss
Erika.
FACTS:
The merchandise at issue consists of three styles of
women's woven tops, described by you as follows:
Styles 6295R, 6751 and 2215 are
women's tank tops of woven, 100% rayon
fabric. Each tank features a scoop
neckline in the front, oversize armholes,
shoulder straps which measure either 1 "
(style no. 2215) or 1 ", (style nos. 6295R
and 6751), and rounded, hemmed bottom
edges. Style no. 6295R has an embroidered
decorative emblem at the center front of
the garment, while style nos. 6751 and
2215 have embroidered overlays at the
center front of the neckline.
We also note that the garments extend below the waist, feature
no sleeves, and have front and rear panel which extend upward
and taper at the shoulders where they are joined.
ISSUE:
Whether the instant garments are classifiable as blouses
under the HTSUSA?
LAW AND ANALYSIS:
Heading 6206, HTSUSA, provides for blouses. The
Explanatory Notes (EN) to the HTSUSA constitute the official
interpretation of the tariff at the international level.
While not legally binding, they do represent the considered
views of classification experts of the Harmonized System
Committee. It has therefore been the practice of the Customs
Service to follow, whenever possible, the terms of the
Explanatory Notes when interpreting the HTSUSA. The EN to
heading 6206 states:
This heading covers the group of women's
or girls' clothing, not knitted or
crocheted, which comprises blouses, shirts
and shirt-blouses.
The General EN to Chapter 62, HTSUSA, defines shirts and
shirt-blouses as:
... 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 Customs Service periodically issues the Guidelines
for the Reporting of Imported Products in Various Textile and
Apparel Categories. The Guidelines, most recently published
at 53 Fed. Reg. 52563 (Dec. 28, 1988), CIE 13/88 (Nov. 23,
1988), note that since certain types of garments are closely
related in use, the Guidelines "are to be used as an aid in
determining the commercial designation and, hence, the
classification of an article." Used as such, they "represent
the present position of the Customs Service."
The Guidelines, at 25, provide:
Blouses are outer garments usually
extending from the neck or shoulders to
the vicinity of the waistline. However,
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 or no collar. ***
[T]he garment may even be without closure
as in a pullover.
Outerwear garments known as camisoles,
bandeaus and similar garments which may be
described as tops, are excluded from this
category.
In HRL 087034 HP of July 31, 1990, we undertook the
classification of merchandise comparable to the instant
samples, in that the garment was also bolstered by shoulder
straps. We held that the extremely limited shoulder coverage
afforded by the straps disqualified these garments as blouses,
and that they were classifiable under subheading 6211.43.0090,
HTSUSA, as women's other garments.
In HRL 087530 CMR of November 9, 1990, we stated
The garment at issue is styled as a tank
top. It is similar to garments classified
in HQ 087034 [supra] of July 31, 1990.
Those garments, described as camisole-type
garments, were classified in heading 6211,
HTSUSA, which provides for other garments.
Classification as blouses of heading 6206,
HTSUSA, was rejected. The presence of
straps on the garments and limited
shoulder coverage precluded classification
of the garments as blouses. This garment
is recognizable as a tank top and if it
were of knit construction it would be
classifiable as such, not as a blouse,
without dispute. The fact the garment is
of woven fabric, not knit, should not be
the basis for classifying it as a blouse.
It has been suggested that the presence of shoulder
straps is insufficient to disqualify a garment from the blouse
heading of the HTSUSA. We disagree. It is well accepted that
to classify a garment as a blouse, the garment must provide
ample shoulder coverage; i.e., from the neckline to the arm.
Shoulder straps, in our opinion, do not afford this aegis.
Ergo, tops supported by straps cannot be classified as
blouses.
In HRL 088171 CMR of February 27, 1991, Customs stated:
[s]ince the garments at issue are
made of 100 percent woven rayon fabric,
they are classifiable under subheading
6211.43.00, HTSUSA, as other garments of
man-made fibers. Various statistical
annotations appear under subheading
6211.43.00, HTSUSA. The statistical
annotation are present primarily for the
collection of data with respect to goods
imported into the United States. This
data information [sic.] is utilized in the
process of negotiating our bilateral
textile agreements. The statistical
annotation, 6211.43.0060, which reads
"Blouses, shirts and shirt-blouses
excluded from heading 6206", 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 are
subject to change. Based upon 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:
As a result of the foregoing, the instant merchandise is
classified under subheading 6211.43.0060, HTSUSA, textile
category 641, as women's other garments of man-made fibers.
The applicable rate of duty is 17 percent ad valorem.
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 negotiations 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
issuance of the U.S. Customs Service, which is updated weekly
and is available 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, 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