CLA-2 CO:R:C:G 087492 HP
Mr. John F. Consolini
Executive Vice President/Chief Executive Officer
Bernard Chaus Inc.
1410 Broadway
New York, NY 10018
RE: HRL 085695 modified. Women's tops with no opening
at neckline cannot be classified under heading 6106. T
-
Shirt; pullover
Dear Mr. Consolini:
This is in reference to HRL 085695 of October 17,
1989. In that letter, we addressed whether five styles
of women's tops could be classified as t-shirts under
the
Harmonized Tariff Schedule of the United States
Annotated
(HTSUSA).
FACTS:
The merchandise at issue in HRL 085695 consisted
of:
Model ST-323 is a beige short sleeve 100% knit
cotton garment with a crew neck, shoulder pads
attached by means of Velcro-like attachments, a
hemmed waist, one back panel and four front
panels, and sleeves measuring approximately 9.5"
high by 5.75" long, with tightening devices at
the ends.
Model ST-410 is a yellow-gold short sleeve
100% cotton knit garment with a crew neck,
shoulder pads attached by means of Velcro-like
attachments, a hemmed waist, one back and one
front panel, a front patch pocket, and hemmed
sleeves measuring approximately 9.5" high by 8"
long.
Model ST-380 [, a tank top, is not subject
to this modification.]
* * *
Style 1086539 is a blue three-quarter sleeve
100% knit cotton top with a crew neck, a hemmed
bottom with hemmed slit sides, shoulder pads
attached by means of Velcro-like attachments,
one front and one back panel, sleeves measuring
approximately 11.25" high by 13" long, and an
ornamented woven applique of unknown material
sewn onto the front of the garment. The
applique consists of a printed design in an
equine theme, a thick rope border glued to the
design, raised threads in imitation of a horse's
mane, and plastic tubes, balls and imitation
jewelry sewn onto the design.
Style 1226679 is a pink and white striped
short sleeve top with a heavy herringbone-like
crew neck, a primarily hemmed waist with slit
sides, heavy herringbone-like fabric sewn onto
the slits, shoulder pads attached by means of
Velcro-like attachments, one front and one back
panel, sleeves measuring 11.75" high by 6.5"
long, and an ornamented woven applique of 100%
rayon sewn onto the front of the garment. The
applique consists of a printed design in a
floral theme, with plastic tubes, bamboo tubes,
plastic balls, and what appears to be metallized
yarn sewn onto the design.
ISSUE:
Whether the classification of these garments was
correct?
LAW AND ANALYSIS:
In HRL 085695, we underwent a thorough analysis as to
whether the garments could be classified as t-shirts
under the HTSUSA. In concluding that four of the five
tops could not be categorized as such, we held that the
garments were therefore classified under subheading
6106.10.0010, HTSUSA, as women's blouses or shirts. This
determination was incorrect.
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 Chapter 61
states that:
Shirts and shirt-blouses are
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. [Emphasis
added.]
Since none of the garments at issue had an opening at
the neckline, they cannot be considered women's blouses
or shirts under heading 6106.
HOLDING:
As a result of the foregoing, the instant merchandise
(ST-323, ST-410, 1086539, & 1226679) is classified under
subheading 6110.20.2075, HTSUSA, textile category 339, as
sweaters, pullovers, sweatshirts, waistcoats (vests) and
similar articles, knitted or crocheted, of cotton, other,
other, other, women's or girls'. The applicable rate of
duty is 20.7 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.
This notice to you should be considered a
modification of HRL 085695 of October 17, 1989, as to the
merchandise described as women's tops, under 19 C.F.R.
177.9(d)(1) (1989). It is not to be applied
retroactively to HRL 085695 (19 C.F.R. 177.9(d)(2)
(1989)) and will not, therefore, affect the transaction
for the importation of your merchandise under that
ruling. However, for the purposes of future transactions
in merchandise of this type, HRL 085695 will not be valid
precedent. We recognize that pending transactions may be
adversely affected by this modification, in that current
contracts for importations arriving at a port subsequent
to the release of HRL 087492 will be classified under the
new ruling. If such a situation arises, you may, at your
discretion, notify this office and apply for relief from
the binding effects of the new ruling as may be dictated
by the circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division