CLA-2 CO:R:C:T 952800 CAB
6204.52.2070
Mr. Rashmi Seth
Imperial Imports, Inc.
1126 West Sherri Drive
Gilbert, AZ 85234
RE: Classification of ladies' pants, skirt, shirtblouses, and
scarf; tunic; Heading 6206; Heading 6214; Heading 6204
Dear Mr. Seth:
This letter is in response to your inquiry requesting a
tariff classification and quota status for ladies' woven
garments, under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). Samples were submitted for
examination. All of the merchandise will be imported from India.
FACTS:
The submitted samples include Style 4001A, described as a
Kurta. Style 4001A is a ladies' pullover upper body garment that
extends to the knee area; made from 100 percent woven rayon
fabric; contains a round neckline without a collar; three quarter
length hemmed sleeves; a hook and eye means of closure; a dropped
waistline with a full gathered bottom; and contrast colored
embroidery and applique on the front bodice.
Styles 4001B and 4003, ladies' pants, are described as
Salwars. Since Style 4001B is designed to be worn with Style
4001A, they are constructed of identical fabric. Both styles
contain a wide drawstring waist; and front gathers at the hip and
leg area which taper at the ankles.
Style 4002, a ladies' pullover tunic, is described as a
Kurta. The article contains a straight narrow silhouette that
extends to the knee area. The garment also has a partial front
opening with a hook and eye means of closure; three quarter
length hemmed sleeves; no collar; side seam slits; and an
embroidered bodice.
Style 4004, a scarf, is referred to as a Dupatta. The
rectangular article is constructed of 100 percent woven silk
fabric; measures approximately 88 inches by 35 inches; and has
selvaged edges on the long sides and hemmed edges on the short
sides.
Style 4005 is a ladies skirt that is described as a
Ghagra/Lahnga. The skirt which contains a drawstring elasticized
waist is comprised of 100 percent woven cotton fabric that has
been permanently crimped vertically. Also, the long skirt is
designed to extend to the mid-calf area.
ISSUE:
What is the applicable tariff classification for the
garments at issue?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's, taken in order.
Heading 6206, HTSUSA, provides for women's or girls'
blouses, shirts and shirtblouses. Styles 4001A and 4002, are
both ladies' pullover, upper body garments that extend to the
wearer's knee area. The garments are designed to be worn in
conjunction with a lower body garment. Moreover, the garments
are instantly recognizable as shirtblouses, therefore, Styles
4001A and 4002 are classifiable in Heading 6206, HTSUSA.
Heading 6204, HTSUSA, provides for women's or girls; suits,
ensembles, suit-type jackets, blazers, dresses, skirts, divided
skirts, trousers, bib and brace overalls, breeches and shorts
(other than swimwear). Styles 4001B and 4003 are identifiable as
loosefitting ladies' pants, while Style 4005 is instantly
recognizable as a ladies' skirt. As Style 4001B, 4003, and 4005
are all specifically identified as being classifiable under
Heading 6204, HTSUSA, this is the proper heading for tariff
classification purposes.
Heading 6214, HTSUSA, is the provision for shawls, scarves,
mufflers, mantillas, veils and the like. The Explanatory Notes
to the Harmonized Commodity Description and Coding System (EN),
although not legally binding, are the official interpretation of
the tariff at the international level. The EN to Heading 6214,
HTSUSA, state in pertinent part:
This heading includes:
* * *
(2) Scarves and mufflers. These are usually rectangular
and normally worn around the neck.
Style 4004 is a rectangular piece of fabric that is designed
to be worn around the neck area and specifically designated as an
article classifiable under Heading 6214, HTSUSA. Consequently,
Style 4004, HTSUSA, is classifiable as a scarf under Heading
6214, HTSUSA.
HOLDING:
Based on the foregoing, the merchandise in question, Styles
4001A and 4002 are classifiable under subheading 6206.40.3030,
HTSUSA, which is the provision for women's or girls' blouses,
shirts and shirt-blouses. The applicable rate of duty is 28.6
percent ad valorem and the textile restraint category is 641.
If Styles 4001A and 4002 were constructed of 100 percent cotton,
they would be classifiable under subheading 6206.30.3030, HTSUSA.
The rate of duty would be 16.4 percent ad valorem and the textile
restraint category would be 341.
Styles 4001B and 4003 are classifiable under subheading
6204.69.2510, HTSUSA, which provides for women's skirts and
pants. The applicable rate of duty is 30.4 percent ad valorem
and the textile restraint category is 648. If Styles 4001B and
4003 were constructed of 100 percent cotton, they would be
classifiable under subheading 6204.62.4020, HTSUSA. The
applicable rate of duty would be 17.7 percent ad valorem and the
textile restraint category would be 348.
Style 4004 is classifiable under subheading 6214.10.1000,
HTSUSA, which provides for shawls, scarves, mufflers, mantilla,
veils and the like. The applicable rate of duty is 7.7 percent
ad valorem and there is no textile restraint category.
Style 4005 is classifiable under subheading 6204.52.2070,
HTSUSA, which provides for women's skirts. The applicable rate
of duty is 8.7 percent ad valorem and the textile restraint
category is 342.
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 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 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 applicable to textile
merchandise, 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