CLA-2 CO:R:C:T 952903 SK
Nalini Patel
P.A.C. Imports, Inc.
18 West 30th Street
New York, N.Y. 10001
RE: Reconsideration of NYRL 876188 (7/22/92); affirmed; ladies'
garments at issue are dresses under 6204, HTSUSA; not big
shirts; NYRL 833506 (12/13/88) revoked; Textile Category
Guidelines, CIE, 13/88.
Dear Mrs. Patel:
This is in response to your letter of August 3, 1992,
requesting that this office reconsider New York Ruling Letter
(NYRL) 876188, issued to you on July 22, 1992. Upon review, we
have determined that our analysis and holding in that ruling are
correct and NYRL 876188 is affirmed. We have also had the
opportunity to review NYRL 883506, issued to you on December 13,
1988, which classified a very similar garment. This office has
determined that the holding in NYRL 883506 is incorrect and is
accordingly revoked.
FACTS:
The subject garments of NYRL 876188 are referenced Styles
7065, 6044, 7068 and 7069. Samples of each were submitted to
this office for examination.
Each style is manufactured from a 100 percent woven cotton
fabric. These garments are shirt-styled and extend to
approximately five inches below the knee. The garments feature
"one-size-fits-all" sizing, full front openings secured by
buttons, breast patch pockets, side seam pockets, short sleeves
and deep tailed bottoms, the highest point of which extends to
approximately four inches below mid-thigh. Styles 7065 and 6044
are manufactured from yarn dyed fabrics with two or more colors
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in the warp and/or filling. Styles 7068 and 7069 are
manufactured from solid colored fabrics. Style 6044 features a
twelve button closure, styles 7065 and 7069 a nine button closure
and style 7068 an eight button closure. Styles 7065, 6044 and
7069 feature a pointed collar with collar band. Style 7068 has a
pointed collar without collar band. Style 7068 is 41 inches
long. Style 7069 is 43 1/2 inches long. Style 7065 is 43 1/2
inches long. Style 6044 is 43 3/4 inches long. The bottom
button on each style ranges from 7 1/4 - 13 1/2 inches from the
bottom hem.
ISSUE:
Are the garments at issue classifiable as dresses or as
over-sized shirts?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (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. 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.
In your submission you state that Customs erroneously
classified the subject garments in NYRL 876188 as dresses under
heading 6204, HTSUSA. You argue that these garments are not
dresses, but rather over-sized shirts classifiable under heading
6211, HTSUSA. You cite NYRL 833506, issued to you on December
13, 1988, which classified similar over-sized garments,
referenced Style 2706, as women's or girls' cotton tops under
heading 6211, HTSUSA.
In support of your contention that the subject garments are
not dresses, you state that these articles do not "fulfill the
dress requirements," nor would their use on the streets as
dresses be appropriate. You state that these garments are
intended to be worn with skirts and pants or by themselves at
home. You submit that most of these garments are being sold to
boutiques, loungewear departments of chain stores and department
stores.
Neither NYRL 876188 nor NYRL 833506 provide substantive
analyses which show how the holdings in these rulings were
arrived at. The rulings are contradictory in that both deal with
garments that are virtually identical and yet each ruling
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classified these garments differently; NYRL 876188 held that the
four styles at issue were classifiable as dresses under heading
6204, HTSUSA, and NYRL 883506 classified similar garments,
referenced Style 2706, as woven shirts under heading 6211,
HTSUSA.
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
shirt-styled dresses. Specifically, the Guidelines state that
"woven garments styled like shirts or blouses which extend below
mid-thigh may be included in this category if they are designed
and/or are 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. Moreover, the fact that
they are sold in loungewear departments, as you stated in your
submission, does not make them unclassifiable as dresses. In
fact, while the garments at issue may be worn on the street, they
are more likely to be worn at home as lounging dresses that are
comfortable, fashionable and capable of wear outside the home.
The subject garments provide more than adequate coverage so
as to make them appropriate for wear on the street. Each style
extends to approximately five inches below the knee. The deep
tailed bottom hem also provides adequate coverage in that it
extends to approximately four inches below mid-thigh at its
highest point. There is no doubt that these garments would
provide even modest wearers sufficient coverage for wear outside
the home.
Lastly, we do not agree that these garments will be
primarily used as over-sized shirts to be worn over pants and
skirts. These garments are too long to be tucked in. They may
be worn with tights and hosiery articles, but this would not
detract from their status as dresses. If worn over a skirt, not
only would very little of the skirt be visible (as the articles
at issue extend to approximately five inches below the knee) but,
from an aesthetic view point, it is difficult to imagine when one
would wear a skirt longer than mid-calf with these garments.
Although such use is possible, it is not representative of any
current fashion and such use would be characterized, at best, as
fugitive.
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You have not supplied any documentation as to how these
garments are being marketed, advertised and worn as shirts rather
than as comfortable dresses for wear primarily in the home. As
mentioned above, our examination of the physical characteristics
of these garments yields the conclusion that they are dresses.
HOLDING:
NYRL 876188 is affirmed.
NYRL 833506 is revoked.
The garments at issue are classifiable as follows:
* Styles 7065 and 6044 are classifiable under subheading
6204.42.3030, HTSUSA, which 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): dresses: of cotton: with two or more
colors in the warp and/or filling: women's. The rate of duty is
12.6 percent ad valorem, with a textile quota category of 336;
* Styles 7068 and 7069 are classifiable under subheading
6204.42.3050, HTSUSA, which provides for , in pertinent part,
dresses: of cotton: other: women's, dutiable at a rate of 12.6
percent ad valorem with a textile quota category of 336.
In order to ensure uniformity in Customs' classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1)), NYRL
833506 is revoked to reflect the above classification effective
with the date of this letter.
This revocation is not retroactive. However, NYRL 833506
will not be valid for importations of the subject merchandise
arriving in the United States after the date of this notice. We
recognize that pending transactions may be adversely affected
(i.e., merchandise previously ordered and arriving in the United
States subsequent to this modification will be classified
accordingly). If it can be shown that you relied on NYRL 833506
to your detriment, you may apply to this office for relief.
However, you should be aware that in some instances involving
import restraints, such relief may require separate approvals
from other government agencies.
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.
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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.
Sincerely,
John Durant, Director