CLA-2 CO:R:C:T 954703 jb
TARIFF NO: 6204.42.3030; 6204.42.3050
Mrs. Nalini Patel
P.A.C. Imports Inc.
18 West 30th Street
New York, NY 10001
RE: Revocation of DD 866919, DD 840465 and NY 835096; women's
garments at issue are dresses, not big shirts; Textile Category
Guidelines, 13/88.
Dear Mrs. Patel:
On separate occasions Customs issued you the following rulings
concerning the classification of women's "one size fits all"
garments constructed of 100 percent cotton woven fabric: District
Ruling Letter (DD) 866919, dated September 23, 1991, DD 840465,
dated May 15, 1989, and NewYork Ruling Letter (NY) 835096, dated
January 10, 1989.
Upon review, we are of the opinion that the classification of
these garments was incorrect and therefore this ruling revokes
those classification determinations. Pursuant to section 625,
Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of
Title VI (Customs Modernization) of the North American Free Trade
Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186
(1993) (hereinafter section 625), notice of the proposed revocation
of DD 866919, DD 840465 and NY 835096 was published on February 16,
1994, in the Customs Bulletin, Volume 28, Number 7.
FACTS:
The garments consist of style number 3723 (addressed in NY
835096), style number 4978/2492 (addressed in DD 866919) and style
number 4328/2055 (addressed in DD 840465). All of the garments are
manufactured from 100 percent woven cotton fabric. Aside from
minor stylistic differences, all of the garments share the
following characteristics: they extend approximately five inches
below the knee and feature "one size fits all" sizing, a full front
opening secured by buttons, breast patch pockets, short sleeves and
deep tailed bottom, the highest point of which extends
approximately four inches below mid-thigh.
Style number 3723 is manufactured from yarn dyed fabrics with
two or more colors in the warp and/or filling and has a nine button
closure, two breast pockets with flaps and a pointed collar. Style
number 4978/2492 is manufactured from printed fabric and has an
eight button closure, a notched collar, a left breast pocket and
a right side-seamed pocket below the waist. Style number 4328/2055
has a V-neckline, a three button closure, a left breast pocket and
a right side-seamed pocket.
ISSUE:
Whether the garments are classifiable as dresses or as over-
sized shirts?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 requires that classification be determined
according to the terms of the headings and any relative section or
chapter notes, taken in order. Where goods cannot be classified
solely on the basis of GRI 1, the remaining GRI will be applied,
in the order of their appearance.
In HQ 952903, dated February 17, 1993, we issued you a
determination on nearly identical merchandise classifying the
ladies' garments as dresses under heading 6204, HTSUSA. In that
ruling we stated:
Upon examination of the subject garments, it is this office's
opinion that the styling, length and coverage provided by these
garments render them suitable for use as dresses. Although the
styling of these garments is evocative of a shirt, this does not
preclude their classification as dresses inasmuch as this type
of dress style is recognized in the industry. The Textile Category
Guidelines, CIE, 13/88, expressly provide for "woven garments
styled like shirts or blouses which extend below mid- thigh may
be included in this category if they are designed and/or intended
for wear as dresses and provide the coverage dresses
require...[T]his category also includes garments...of various
lengths frequently sold in loungewear departments." As these types
of garments are expressly provided for in the Guidelines as
dresses, we do not agree with your assertion that they do not meet
the dress requirements...
The garments extend to approximately five inches below the
knee and each features a deep tailed bottom hem which reaches to
approximately four inches below mid-thigh at its highest point.
These features provide the garments with sufficient coverage to
render them suitable for wear outside the home. Additionally, in
our opinion, these garments are too long to be worn as over-sized
shirts. It would be impractical to wear these garments either
tucked in or over another garment. In a situation where the
garment were tucked in, the length of the garment would result in
evident bulging in either pants or a skirt. Alternatively, to wear
the shirt over another garment, such as a skirt, would result in
very little of the skirt being visible. Even in a situation where
the garments were worn with tights and hosiery articles, it would
not detract from the principal identity of the garments as dresses.
HOLDING:
NY 835096, addressing style number 3723, is revoked.
DD 866919, addressing style number 4978/2492, is revoked.
DD 840465, addressing style number 4328/2055, is revoked.
The garments at issue are classifiable as follows:
Style number 3723 is classifiable in subheading 6204.42.3030,
HTSUSA, which provides for, among other things, dresses: of cotton:
with two or more colors in the warp and/or filling: women's. The
applicable rate of duty is 12.6 percent ad valorem and the
textile quota category is 336.
Style numbers 4978/2492 and 4328/2055 are classifiable in
subheading 6204.42.3050, HTSUSA, which provides for, in pertinent
part, dresses: of cotton: other: women's. The applicable rate of
duty is 12.6 percent ad valorem and the textile quota category is
336.
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, 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 the local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) categories, you
should contact the local Customs office prior to importing the
merchandise to determine the current status of any import
restraints or requirements.
In accordance with section 625, this ruling will become
effective 60 days from its
publication in the Customs Bulletin. Publication of rulings or
decisions pursuant to section 625 does not constitute a change of
practice or position in accordance with section 177.10 (c) (1),
Customs Regulations (19 CFR 177.10 (c) (1)).
Sincerely,
John Durant, Director