CLA-2 CO:R:C:T 952324 SK
Richard M. Wortman
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, N.Y. 10017
RE: Reconsideration of NYRL 874842 (6/23/92); camisole of raschel
lace and woven 100% polyester charmeuse; essential character
imparted by the lace; 6109.90.1090; GRI 3(b); Headquarters
Memorandum 084118 (4/13/89); HRL 950007 (10/4/91).
Dear Mr. Wortman:
On June 23, 1992, our New York office issued your client,
Jacalyn E.S. Bennett & Co., New York Ruling Letter (NYRL) 874842,
classifying women's undergarments. This office has been asked to
review that ruling with regard to the classification of a
camisole top, referenced Style 41361. A sample of the article at
issue was submitted to this office and will be returned under
separate cover.
FACTS:
Style 41361 is a women's 100 percent polyester underwear
camisole top. The entire top portion of the V-neck garment,
which extends to form a deep V center insert, is comprised of
raschel knit lace fabric. The remainder of the garment is woven.
The camisole features adjustable spaghetti straps and extends to
the top of the waist and has a hemmed bottom.
New York Ruling Letter (NYRL) 874842, dated June 23, 1992,
classified the subject merchandise under subheading 6109.90.1090,
HTSUSA, which provides for T-shirts, singlets, tank tops and
similar garments, knitted or crocheted: of other textile
materials.
ISSUE:
What is the proper classification of the subject
merchandise?
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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's). GRI provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Where the
goods cannot be classified solely on the basis of GRI 1, and if
the remaining headings and legal notes do not otherwise require,
the remaining GRI's may be applied in order of their appearance.
There is no question that the subject merchandise is a
women's undergarment. The determinative issue is whether the
article is classifiable under heading 6109, HTSUSA, as a knitted
undergarment, or under heading 6208, HTSUSA, as a woven
undergarment.
As the camisole at issue has both knitted and woven
components, our analysis is aided by applying a set of
classification guidelines set forth in Headquarters Memorandum
084118, dated April 13, 1989. These guidelines state that,
absent any unusual circumstances, the following criteria should
be applied when classifying garments consisting of different
fabrics:
"a. For upper or lower body garments, if one component
exceeds 60 percent of the visible surface area, that
component will determine the classification of the
garment unless the other component:
(1) forms the entire front of the garment; or
(2) provides a visual and significant decorative
effect (e.g. a substantial amount of lace); or
(3) is over 50 percent by weight of the garment; or
(4) is valued at more than 10 times the primary
component.
If no component comprises 60 percent of the visible surface area,
or if any of the above four listed conditions are present,
classification will be according to GRI 3(b) or 3(c), as
appropriate."
In your submission, you assert that the actual visible woven
portion of the camisole comprises 76 percent of the entire
garment. It is our position that the woven portion comprises
considerably less than this figure. For example, you state that
the total square inches of lace used in the manufacture of this
camisole is 112 inches. However, your submitted figures were
added incorrectly; the total square inches of lace used is 122
inches (90 plus 32). Moreover, the figure you used for the front
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panel area of charmeuse is too generous in that it includes woven
portions of the front which are covered by lace. The lace
covered area should not be considered as part of the woven
component. Even if the charmeuse does comprise 60 percent of
this garment's visible surface area, this component will not
automatically determine the classification of the garment because
one of the four enumerated criteria also applies to the garment
at issue. The lace component of this camisole is so pervasive,
and creates such a revealing and intimate look, that it is
accurately deemed to "provide a visual and significant decorative
effect." The lace portion of the camisole defines this garment
and creates an undergarment of very different character from a
totally woven camisole.
As classification may be based on either the woven or lace
components, and neither heading 6109 nor 6208, HTSUSA, provides
for the camisole in its entirety, GRI 3 provides the relevant
analysis. GRI 3 reads:
(a) The heading which provides the most specific
description shall be preferred to headings
providing a more general description. However,
when two or more headings each refer to part
only... of the materials contained in mixed or
composite goods, those headings are to be
regarded as equally specific in relation to
those goods, even if one of them gives a more
complete or precise description of the goods.
(b) ... composite goods consisting of different
materials or made up of different components ...
which cannot be classified by reference to 3(a),
shall be classified as if they consisted of the
material or component which gives them their
essential character.
Explanatory Note VIII to GRI 3(b) states:
The factor which determines essential character will
vary as between different kinds of goods. It may,
for example, be determined by the nature of the
material or component, its bulk, quantity, weight
or value, or by the role of a constituent material
in relation to the use of the goods.
It is this office's opinion that the lace component of the
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article at issue imparts the essential character to the camisole.
By providing a visual and significant decorative effect, the lace
portion of the camisole defines this garment. Accordingly,
classification of this garment is based on its knitted component
and classification is proper under heading 6109, HTSUSA.
You cite HRL 950007, dated October 4, 1991, and interpret it
as holding that lace portions of a garment are not integral
components and therefore the lace component in the instant case
is not an integral part of the camisole. We do not interpret HRL
950007 as creating any such broad, definitive rule about the role
of lace in a garment and that case merely holds that the lace
overlay used in the manufacture of that particular sweater was
merely decorative and not intergral and therefore no essential
character issue existed. We believe that the lace is an integral
part of the camisole currently under review and the concept
discussed in HRL 950007 does not provide an appropriate analogy.
In the instant case, the lace is more than mere decoration and
actually contributes to the formation of the camisole.
Lastly, you suggest that the camisole be examined as a set
in its entirety. Section XI Note 13 states that garments put up
in sets for retail sale are classified in their own headings.
Viewing the set for classification purposes is therefore
inappropriate.
HOLDING:
NYRL 874842 is affirmed.
The subject merchandise is classifiable under subheading
6109.90.1090, HTSUSA, which provides for T-shirts, singlets, tank
tops and similar garments, knitted or crocheted: of other textile
materials: of man-made fibers, women's or girls': other, dutiable
at a rate of 34 percent ad valorem. The applicable textile
category is 639.
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 that your client 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 at your local Customs office.
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Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification), and the
restraint (quota/visa) categories, your client should contact its
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