CLA-2 CO:R:C:T 088171 CMR
Mr. S. Dadlani
FSC (USA), Inc.
463 7th Avenue
Suite 1306A
New York, New York 10018
RE: Classification of certain women's tank-styled woven pullovers
Dear Mr. Dadlani:
This ruling is in response to your letter of October 29,
1990, regarding the classification of certain women's tank-styled
woven pullovers. Three samples were received with your letter.
The samples indicate that the garments were made in the United
Arab Emirates.
FACTS:
The three sample garments are women's tank-styled pullovers
made from 100 percent woven rayon fabric. The garments extend
below the waist, are sleeveless and feature round necklines.
Style GP1 consists of one back panel and one front panel.
The garment measures 2 1/4 inches in width at the shoulder seams
and features a capped neckline and armholes, a simulated placket
with two buttons, a breast patch pocket, and a rounded hemmed
bottom.
Style 142 consists of two back panels joined by a vertical
seam in the center back and two front panels joined so that one
overlaps the other with the outer panel loose on one side. The
garment measures 1 1/2 inches in width at the shoulder seams and
features a faced neckline and armholes and a simple hemmed
bottom.
Style 150 consists of one front and one back panel. The
garment measures 1 3/4 inches in width at the shoulder seams and
features a faced neckline and armholes. Additionally, the
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armholes are somewhat overly large toward the back of the
garment. The garment also has a rounded hemmed bottom with side
slits.
ISSUE:
Are the subject garments classifiable as women's blouses of
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:
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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,
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 those 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 garments at
issue are tank-styled garments with straps and limited shoulder
coverage and therefore, are not classifiable as blouses, but as
other garments of heading 6211, HTSUSA.
Since the garments at issue are made of 100 percent woven
rayon fabric, they are classifiable under subheading 6211.43.00,
HTSUSA, as other garments 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.
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HOLDING:
The garments at issue are classifiable in subheading
6211.43.0060, HTSUSA, which provides for women's other garments
of man-made fibers. The garment falls within textile category
641 and is dutiable at 17 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