CLA-2 CO:R:C:T 088535 CMR
Richard Wortman, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, New York 10017
RE: Classification of women's cotton tank-styled tops; blouse;
pullover; 6206 vs. 6211
Dear Mr. Wortman:
This ruling is in response to your request of December 26,
1990, on behalf of Jeri-Jo Knitwear, Inc., seeking classification
of four styles of women's cotton upper body garments. Two of the
garments, woven tank-styled upper body garments, have been
referred to this office for classification. The garments will be
imported from Turkey, India or the Philippines.
FACTS:
The styles at issue, 606MV and 752, are women's tank-styled,
pullover upper body garments made of 100 percent cotton woven
fabric. Both styles are sleeveless and have front and rear
panels that taper upward to the shoulders creating straps which
measure 2 1/4 inches at the shoulder seams.
Style 606MV extends slightly below the waist. It has a
partial front opening secured by a ten-button placket, a U-shaped
neckline, vented side seams, capped armholes and neckline, and a
straight hemmed bottom.
Style 752 extends to the waist in the front and is one inch
longer in the back of the garment. It has a partial front
opening secured by a two-button placket which has a textile label
with a printed logo at its base. It also has a U-shaped
neckline, two inset pockets on the front which extend to, but not
below, the waist, capped armholes and neckline, and a curved,
hemmed bottom.
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ISSUE:
Are the garments at issue classified as blouses in heading
6206, HTSUSA, or as other garments of heading 6211, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, provided such
headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
Heading 6206, HTSUSA, provides for, among other things,
women's blouses. The Explanatory Notes to the HTSUSA are 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 Explanatory Notes to heading 6206 provides, in relevant
part:
This heading covers the group of women's or girls' clothing,
not knitted or crocheted, which comprises blouses, shirts
and shirt-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 Category Guidelines, CIE 13/88, are sometimes
used as an aid in deciding the classification of some articles.
They offer guidance in determining the commercial designation of
articles. In regard to women's nonknit blouses, the Guidelines
state, in relevant part:
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,
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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.
* * *
Outerwear garments known as camisoles, bandeaus and
similar garments which may be described as tops, are
excluded from this category. [Emphasis added].
Customs has previously ruled on garments similar to the one
at issue here in HRL 087034 of July 31, 1990, and HRL 087530 of
November 9, 1990. In those rulings, classification of the
garments as blouses was rejected due to the presence of straps on
the garments and limited shoulder coverage. The garment at
issue is a tank-styled garment with straps and limited shoulder
coverage and therefore, is not classifiable as a blouse, but as
an other garment of heading 6211, HTSUSA.
Since the garments at issue are composed of 100 percent
cotton fibers, they are classifiable under subheading 6211.42.00,
HTSUSA, as an other garment of man-made fibers. Various
statistical annotations appear under subheading 6211.43.00,
HTSUSA. The statistical annotations are present primarily for
the collection of data with respect to goods imported into the
Customs territory of the United States. This data information 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 in the tariff are
subject to change. Based on 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:
The garments at issue, styles 606MV and 752, are
classifiable in subheading 6211.42.0050, HTSUSA, which provides
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for women's other garments of cotton fibers. The garment falls
within textile category 341 and is dutiable at 8.6 percent ad
valorem.
The designated textile and apparel category may be
subdivided into parts. If so, the 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 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 updated weekly and
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, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division