CLA-2 RR:CR:TE 961504 jb
Ms. Fiona Chau
Hong Kong Economic and Trade Office
1520 18th St., NW
Washington, D.C. 20036
RE: Modification of Preclassification ruling PC B89273; woman's
woven upper body garments; heading 6211, HTSUSA; garments
have no defined neckline
Dear Ms. Chau:
This is in regard to your letter requesting a modification
of PC B89273, dated October 17, 1997, which addressed the tariff
classification of various styles of women's woven upper body
garments. Although you have no issue with the tariff
classification determinations rendered with respect to two of
those styles (21992017G and 21182004HC) , you disagree with
respect to referenced style numbers 21182010JB and 21182018JB.
As such this letter will only address the latter two styles.
Samples were provided to this office for examination and will be
returned under separate cover.
FACTS:
The submitted merchandise garments, referenced style numbers
21182010JB (printed) and 21182018JB (solid colored) are made from
100 percent cotton woven fabric and are virtually identical in
design. The garments extend from the neck and shoulders to the
vicinity of the waist and feature adjustable shoulder straps
approximately 1/4 inch in width, two inch side vents and net
material at the front neck area. Both the front and back of the
garments are cut straight across the top edge ( thus, having no
definable neckline) and shaped under the arms.
In PC B89273, both styles 21182010JB and 21182018JB were
classified in subheading 6211.42.0056, HTSUSA, in the provision
for blouses, shirts and shirt-blouses, sleeveless tank styles and
similar upper body garments, excluded from heading 6206, and with
respective quota category 341 (blouses). It is your opinion that
the subject merchandise should be classified in subheading
6211.42.0081, HTSUSA, which provides for other garments not
specifically provided for elsewhere in the tariff, and with
respective quota category 359 (basket category) because "both
garments fail to provide sufficient shoulder coverage to the
wearer" to be considered women's blouses. In support of this
statement you make reference to Headquarters Ruling Letter (HQ)
957255, dated April 14, 1995.
ISSUE:
Whether the submitted garments are properly classifiable in
subheading 6211.42.0056, HTSUSA, which provides for, cotton
blouses, shirts, and shirt-blouses, sleeveless tank styles and
similar body garments, excluded from heading 6206, HTSUSA, or
subheading 6211.42.0081, HTSUSA, which provides for other women's
garments, of cotton, not specifically provided for elsewhere in
the tariff?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI). GRI 1 provides that
classification be determined according to the terms of the
headings and any relative section or chapter notes, taken in
order. Merchandise that cannot be classified in accordance with
GRI 1 is to be classified in accordance with subsequent GRI.
Heading 6206, HTSUS, provides for women's or girls' blouses,
shirts and shirt-blouses. The Explanatory Notes to the
Harmonized Commodity Description and Coding System (EN) to
heading 6206, HTSUS, state:
This heading covers the group of women's or girls' clothing,
not knitted or crocheted, which comprises blouses, shirts
and shirt-blouses.
This heading does not cover garments with pockets below the
waist or with a ribbed waistband or other means of
tightening at the bottom of the garment.
The Guidelines for the Reporting of Imported Products in
Various Textile and Apparel Categories (CIE) 13/88, state:
Blouses are outer garments usually extending from the neck
or shoulders to the vicinity of the waistline...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.
In general, an analysis relating to "shoulder coverage" is
relative only for an issue involving removing an upper body
garment from heading 6206, HTSUS, the heading for blouses. In
the case at hand, such an analysis is not necessary as a breakout
for garments with shoulder straps and limited shoulder coverage
is provided for in heading 6211, HTSUS, with the appropriate 341
quota category. Thus, it is not accurate merely to state that
because a garment has limited shoulder coverage it should be
classified as an "other garment" falling in category 359.
Heading 6211, HTSUS, provides for track suits, ski-suits and
swimwear, and other garments. There are two plausible
subheadings that may apply to these garments: 6211.42.0056,
HTSUSA, which provides for blouses, shirts and shirt-blouses,
sleeveless tank styles and similar upper body garments, excluded
from heading 6206, HTSUS, and subheading 6211.42.0081, which is a
residual "basket" provision for "other garments" that are not
more specifically classified elsewhere. Subheading 6211.42.0056,
HTSUSA, provides for those garments which are excluded from
classification as blouses of heading 6206, HTSUS, but are
nonetheless considered "akin" to blouses because they generally
provide most (though not all) of the coverage found in the
blouses of heading 6206, HTSUS. Garments at this subheading
level consist of the following:
1. blouses, shirts and shirt-blouses with pockets,
tightening or rib knit waistband;
2. sleeveless tank-styled garments
- featuring a defined neckline ("U", "V", or scooped)
- reaching the vicinity of the waist
- providing the wearer with some (though limited)
shoulder coverage;
3. similar upper body garments
- garments known as "camisoles" sharing a similar
silhouette as heading 6206, HTSUS, blouses
- having a defined neckline.
Excluded from subheading 6211.42.0056, HTSUSA, are camisole-type garments without necklines, that is, that are cut straight
across the front, garments lacking coverage (other than tank
styles) and garments with oversized armholes requiring the
wearing of an additional outerwear garment. Women's woven
abbreviated garments such as bandeaus, bustiers, midriff baring
and other cropped style garments, halters, tubes, camisoles
styled like tubes with spaghetti or other narrow straps over the
shoulders, have in the past, been classified in the "basket"
provision, i.e., subheading 6211.42.0081, HTSUSA. See also, HQ
958168, dated September 21, 1995, classifying similar merchandise
in subheading 6211.42.0081, HTSUSA.
As the submitted garments lack a defined neckline and have
limited shoulder coverage, that is, consisting only of straps,
the garments are properly classifiable in the "basket" provision
within heading 6211, HTSUSA, i.e., 6211.42.0081, HTSUSA
HOLDING:
The subject garments, referenced style numbers 21182010JB
and 21182018JB are classified in subheading 6211.42.0081, HTSUSA,
which provides for, track suits, ski-suits, and swimwear; other
garments: other garments, women's or girls': of cotton: other.
The applicable general column 1 rate of duty is 8.4 percent ad
valorem and the quota category is 359.
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 you check, close to the time of shipment, the Status on
Current Import Quotas (Restraint Levels), an issuance of the U.S.
Customs Service, which is updated weekly and is available at the
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 the 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