CLA-2 CO:R:C:G 082239 CMR
Mr. Ashu Sawhney
Ashco, Inc.
99-927 Iwaena Street
Aiea, Hawaii 96701
RE: Classification of certain women's garments under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA)
Dear Mr. Sawhney:
This ruling is in response to your letter of April 28, 1988,
requesting a classification for certain women's wearing apparel from
Pakistan.
FACTS:
The submitted sample, style #2, is a finely knit pullover of 100
percent cotton jersey fabric construction. It has short, hemmed
sleeves, a capped V-neckline, and a straight hemmed bottom. The
garment has eight-inch side slits which are finished with overlock
stitching. The garment measures approximately 35 inches from
shoulder to hem, and is sized "one size fits all."
Another sample, style #1, was submitted for comparison purposes.
Like style #2, style #1 is of finely knit pullover of 100 percent
cotton jersey fabric construction. It is sleeveless, has a rounded
V-neckline, a straight bottom, and has nine-inch side slits. The
neckline, sleeves, slits, and bottom are all finished with overlock
stitching. The garment measures approximately 33 inches from
shoulder to hem, and is sized "one size fits all."
You claim that style #1 has previously been classified as a
beach cover-up, and that style #2 should likewise be classified.
Photographs and copies of invoices were submitted to substantiate
your claim.
ISSUE:
Is style #2 classifiable as a beach cover-up, and if so, where
are beach cover-ups to be classified in the HTSUSA?
-2-
LAW AND ANALYSIS:
Based on style #1's flimsy construction, loose fit, and body
area coverage, we agree that it is most likely used and sold in the
United States as a beach cover-up. It has the appearance of a
garment used as a beach cover-up. The submitted photographs serve as
additional support for our viewpoint, though are not determinative.
Most of the submitted photographs of beach cover-ups sold at
retail and worn around beach areas are of style #1. However, three
photographs of style #2 being worn in beach areas were submitted.
While helpful, the submitted photographs are insufficient evidence in
and of themselves.
Style #2 has a more substantial construction than style #1, and
is more finished. However, in addition to the photographs, invoices
have been submitted as evidence that style #2 is bought and sold as a
beach cover-up as is style #1. The invoices show that both styles
are purchased from the same Pakistani vendor by Ashco, Inc. as "100
percent cotton knitted beach cover[s]." Ashco, Inc. then sells the
garments to other vendors in Hawaii, who in turn apparently sell the
garments to retailers. Invoices which illustrate the chain have been
submitted and on all of these invoices both styles are referred to as
beach cover-ups.
In light of the evidence presented by you in the way of invoices
and photographs, Customs is sufficiently convinced that these
garments are marketed, advertised, and sold as beach cover-ups.
HOLDING:
Styles 1 and 2 are classifiable under the provision for women's
or girls' bathrobes, dressing gowns and similar garments, knitted or
crocheted, other, of cotton, subheading 6108.91.0010, HTSUSA, textile
category 350, dutiable at 9 percent ad valorem.
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
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins