CLA-2 CO:R:C:G 081618 SM
6110.10.2080; 6110.20.2075; 6114.20.0010
Mr. William Ortiz
Import Supervisor
S. J. Stile Associates, Ltd.
153 66 Rockaway Boulevard
Jamaica, New York 11434
RE: Tariff classification of sequined apparel
Dear Mr. Ortiz:
Your letters of December 1 and 4, 1987, and May 5, 1988,
on behalf of Lloyd Williams, addressed to the Area Director of
Customs, New York Seaport, requesting tariff classification
rulings for six styles of sequined garments, have been re-
ferred here to Customs Headquarters for reply.
FACTS:
Samples of six styles of women's garments were sub-
mitted. You state that all will be manufactured in Hong Kong
except Style 78601/88902, which will be manufactured in China.
All but Style 78601/88902 are of 100 percent cotton knit fab-
ric; the latter style is of 95 percent lamb's wool and five
percent nylon. All six styles are virtually covered on the
outer surface with plastic sequins and bugles.
Style 78302 is a tank top with straps approximately two
inches wide at the shoulder and low front and back neck-
lines. It also has rib-knit neckline, armhole, and lower
edges.
Style 78301 is similar to Style 78302 but does not reach
the waist.
Style 88209 is a short tank dress dipping almost to the
waist in back, with straps approximately two inches wide at
the shoulder. It also has rib-knit neckline, armhole, and
lower edges.
Style 78305 is a pull-on skirt with an elasticized waist
and rib-knit lower edge.
-2-
Style 78303 is a pullover with short sleeves and rib-
knit sleeve, neckline, and lower edges. Style 78601/88902 is
a pullover with long sleeves and similar rib-knit edges,
fitted with shoulder pads.
ISSUE:
How are sequined, or beaded, garments classified under
the HTSUSA?
LAW AND ANALYSIS:
Under the Tariff Schedules of the United States Anno-
tated (TSUSA), textile apparel articles with beads or sequins
were generally classified as ornamented textile apparel.
Depending on the amount of beadwork, however, they might be
classified as articles of beads or as articles of personal
adornment. The Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), in contrast, makes no distinction
between ornamented and unornamented textile articles. The
HTSUSA is a new statute with new rules for the classification
of imported articles.
Classification under the HTSUSA is in accordance with
the General Rules of Interpretation (GRI's). GRI 1 provides
that classification is determined first according to the terms
of the headings of the tariff schedule and any relative sec-
tion and chapter notes.
Various headings of Chapter 61, HTSUSA, provide for
articles of apparel, knitted or crocheted. Heading 6104 in-
cludes women's skirts and dresses, knitted or crocheted.
Heading 6106 includes women's blouses and shirts, knitted or
crocheted. Heading 6109 includes tank tops, knitted or cro-
cheted. Heading 6110 includes pullovers and similar articles,
knitted or crocheted. Heading 6114 provides for other gar-
ments, knitted or crocheted.
The Explanatory Notes, the official interpretation of
the HTSUSA at the international level, indicate that classifi-
cation of goods in Chapter 61 is not affected by the presence
of parts or accessories of, for example, plastics, unless
these materials constitute more than mere trimming. In such a
case the articles are to be classified in accordance with the
relative chapter notes or the GRI's.
The plastic on these garments, in the form of sequins,
also referred to as spangles, and bugles, cannot be said to
constitute more than trimming. The articles themselves are
knitted cotton or wool garments complete without the sequins.
-3-
Even assuming that the sequins were to be treated as
other than trimming, the only other possible provision into
which the samples might fall to be classified is heading 3926,
HTSUSA, which provides for other articles of plastics. How-
ever, this classification is precluded by a relative chapter
note, Note 2 of Chapter 39, which excludes from Chapter 39
textiles and textile articles of Section XI, in which Chapter
61 occurs.
The Explanatory Notes for heading 3926, HTSUSA, specify
that certain wearing apparel is intended to be covered by this
heading, i.e., "articles of apparel and clothing accessories
(other than toys) made by sewing or sealing sheets of plas-
tics, e.g., aprons, belts, babies' bibs, raincoats, etc."
This description does not cover the garments in question, and
we conclude that they are properly classifiable in Chapter 61.
HOLDING:
Style 78302 is classified under subheading 6109.10.0060,
HTSUSA, textile category 339, a provision for women's tank
tops of cotton, knitted or crocheted.
Style 78301 is classified under subheading 6114.20.0010,
HTSUSA, textile category 339, a provision for women's cotton
tops, knitted or crocheted.
Style 88209 is classified under subheading 6104.42.0010,
HTSUSA, textile category 336, a provision for women's cotton
dresses, knitted or crocheted.
Style 78305 is classified under subheading 6104.52.0010,
HTSUSA, textile category 342, a provision for women's cotton
skirts, knitted or crocheted.
By Chapter Note 4 of Chapter 61, Style 78303 is not
classifiable under heading 6106, HTSUSA, as a blouse because
it has a ribbed band at the bottom and because it has fewer
than ten stitches per linear centimeter. By Statistical Note
3 of Chapter 61, it cannot be classified under a statistical
provision for sweaters, because it is not constructed with
nine or fewer stitches per two centimeters. It is therefore
classified under subheading 6110.20.2075, HTSUSA, textile
-4-
category 339, a provision for women's sweaters, pullovers,
sweatshirts, waistcoats, and similar articles, knitted or cro-
cheted, of cotton, other. For the same reason, Style 78601/
88902 is classified under the corresponding provision for
other women's garments of wool, subheading 6110.10.2080, tex-
tile category 438.
These classifications represent the present position of
the Customs Service under the HTSUSA. If there are changes
before the effective date of January 1, 1989, this advice may
not continue to be applicable.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
cc: Legal Reference Section
cc: CITA
cc: NIS Herbert Persky
cc: NIS Mike Crowley
cc: NIS Eileen Crowley
cc: Phil Robins
cc: Cynthia Reese