HQ 958860
CLA-2 RR:TC:TE 958860 RH
Gail T. Cumins, Esq.
Sharretts, Paley Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, NY 10004
Re: Request for Reconsideration of NY 816531; Beach Coverup;
subheading 6108.91.0030; Pullover; subheading 6110.20.2075;
Dress; subheading 6104.42.0010
Dear Ms. Cumins:
This is in reply to your letter of January 10, 1996, and the letter
from your colleague, Duncan Nixon, dated September 1, 1996, on
behalf of your client, Warnaco, Inc. You request reconsideration
of NY 816531, dated December 1, 1995, which classified the
merchandise in question as a pullover under subheading
6110.20.2075, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). You submitted a sample to aid us in our
determination.
FACTS:
The merchandise under consideration is a women's short-sleeved,
mid-thigh length, terry cloth garment, style number 492940. It is
described in your letter as follows:
[A] ladies' beach coverup composed of 100
percent cotton terry cloth knit fabric. This
short-sleeved garment, which reaches to the
mid-thigh or below, is designed to fit closely
on the upper portion of the body and loosely
with an A-line construction below the waist.
The garment features two lower unsecured side
seam slash pockets, two slits at the bottom of
each side seam, and a hemmed bottom. This
garment is designed to be worn as a beach
coverup.
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Another important design feature of the garment is the plain jersey
knit fabric from the neck to the top of the chest, and including
the short sleeves. This portion of the garment has dime-size holes
punched throughout in a pattern of successive diagonal rows.
Moreover, we believe the entire garment is loose fitting.
The garment was initially classified in NY 816531 as a pullover
under subheading 6110.20.2075. You contend that the garment's
length precludes it from classification in that subheading and, you
claim it is properly classified as a dress under subheading
6104.42.0010. Alternatively, you claim it is classifiable as a
beach robe in subheading 6108.91.0030.
ISSUE:
What is the proper classification of the garment in question?
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, taken in their appropriate
order.
We disagree with your claim that the garment in question is
precluded from classification in heading 6110 as a pullover because
it extends below the upper body region. The Explanatory Notes (EN)
to heading 6110 describe pullovers as articles "designed to cover
the upper part of the body." The Textile Category Guidelines, CIE
13/88 (November 23, 1988) which serve as a guide in applying the
provisions of the tariff, state that heading 6110 includes:
garments commercially known as cardigans, sweaters, pullovers,
sweater vests, etc. They cover the upper body from the neck or
shoulders to the waist or below (as far as the mid-thigh area).
Headquarters Ruling Letter (HQ) 089999, dated October 24, 1991, and
HQ 088552, dated May 10, 1991. This garment, worn by a small to a
medium build woman, would not extend past the thigh area and is,
therefore, not precluded from classification as a pullover.
Although this garment possesses characteristics of a pullover, it
is more akin to a beach coverup, as you alternatively claim.
Subheading 6108.91.0030 provides, in part, for "Women's or girls'
. . . bathrobes . . . and similar articles knitted or crocheted."
The EN to heading 6108 provides that bathrobes include beach robes.
This garment is similar to the beach coverup in HQ 088266, dated
March 22, 1991, which you cite in your submission. Like the beach
coverup in that case, your garment is loose-fitting, reaches to - 3 -
mid-thigh, has short sleeves, is composed of absorbent terry cloth
cotton fabric and has a loose casual design typical of beach
coverups. Moreover, you state in your January letter that the
garment is marketed and sold as a beach coverup and its principal
use will be as such. We asked Duncan Nixon of your firm to verify
this information, and he supplied us with a copy of a purchase
order issued by Walmart's swimwear department. It describes the
garment as a "swim coverup." You state that this was a one time
item made only for Walmart and, therefore, no advertising material
is available. While we recognize that this information may be
self-serving, Customs may consider such assertions together with
the general styling and characteristics of the garment in question.
Finally, we disagree with your contention that the garment is a
dress under subheading 6104.42.0010. The garment in question is
similar to the dress in HRL 953907, dated July 29, 1993, which you
also cite in your letter, only in that it is loose fitting and
casual. Unlike your garment, however, that dress had long sleeves
with rib knit cuffs, a mock turtleneck, and a loose unconstricted
design intended to appear oversized.
Based on the foregoing, in conjunction with our examination of the
sample, we are convinced that the garment in question is the class
and kind of garment commonly known as a beach coverup. It is,
therefore, classifiable under subheading 6108.91.0030.
HOLDING:
The classification of the beach coverup, style number 492940, is
under subheading 6108.91,0030, HTSUSA, which provides for "Women's
or girls' . . . bathrobes . . . and similar articles knitted or
crocheted: Other: Of cotton: Other: Women's." The item is dutiable
at the column one general rate of 8.9 percent ad valorem, and the
textile category is 350.
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.
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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, you should contact your local customs
office prior to importing the merchandise to determine the current
applicability of any import restraints or requirements.
Sincerely,
John Durante, Director
Tariff Classification Appeals Division