CLA-2 RR:CR:TE 960555 SG
Gail T. Cumins, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, NY 10004
RE: Reconsideration of PD B82572; Women's Upper Body Garments
Dear Ms. Cumins:
This is in response to your letter, dated June 3, 1997, on
behalf of your client, Leni Leni Ltd., requesting reconsideration
of New York Ruling Letter (NY) PD B82572, dated March 19, 1997,
regarding the classification under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA) of women's upper body
garments styles 9671 and 9672 imported as part of either a pant
or skirt ensemble. The ensembles are imported from China. A
sample of the garments were submitted to this office for
examination.
FACTS:
The upper body component of style 9671 is made from 78%
rayon and 22% polyester woven fabric. The garment is constructed
to simulate a blouse with a vest. It has a full front opening
with deep V-neckline and a three button closure. The 3/4 length
sleeves and the inserted mock collar/modesty piece are made from
56% acetate and 44% rayon woven fabric. The "vest-like" front
panels of the garment feature two simulated pockets below the
waist. The blouse also has a self-fabric belt with a decorative
metal buckle.
The upper body component of style 9672 is made from 100%
polyester woven fabric. The blouse features a full front opening
secured by three hidden buttons and four metal frog closures.
The garment has a round or jewel neckline, long sleeves without
cuffs, side vents at the hemmed bottom, and spaghetti ties at the
waist.
In PD B82572, the subject garments were classified in
heading 6206.40.3010, HTSUSA, as blouses. The ruling determined
that when the blouses are imported with the pants or skirt
portions of the ensembles they are classified in the provision
for ensembles in subheadings 6204.23.0040 and 6204.23.0050.
However, the rate of duty is determined by their classification
2
as if separately entered. You disagree with this determination
insofar as the blouse portion of the ensembles. In your opinion
the subject garments contain a number of non-blouse features
which would require their classification in heading 6211.43.0060,
HTSUSA, as blouses, shirts and shirt-type blouses, sleeveless
tank styles and similar upper body garments, excluded from
heading 6206, HTSUSA.
ISSUE:
Whether the subject garments are properly classifiable in
heading 6206, HTSUSA, which provides for, among other things,
women's blouses, or in heading 6211, HTSUSA, which provides for,
among other things, blouses, shirts and shirt-type blouses,
sleeveless tank styles and similar upper body garments excluded
from heading 6206, HTSUSA ?
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). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes, taken in
order. Merchandise that cannot be classified in accordance with
GRI 1 is to be classified in accordance with subsequent GRI.
Heading 6206, HTSUSA, provides for, among other things,
women's blouses. The Explanatory Notes to the HTSUSA are the
official interpretation of the tariff at the international level.
While not legally binding, they do represent the considered views
of classification experts of the Harmonized System Committee. It
has therefore been the practice of the Customs Service to follow,
whenever possible, the terms of the Explanatory Notes when
interpreting the HTSUSA.
The Explanatory Notes to heading 6206 provide, in relevant part:
This heading covers the group of women's or girls'
clothing, not knitted or crocheted, which comprises
blouses, shirts and shirt-blouses.
This heading does not cover garments with pockets below
the waist or with a ribbed waistband or other means of
tightening at the bottom of the garment.***
The General Explanatory Notes to Chapter 62, HTSUSA,
describes shirts and shirt-blouses as:
. . . garments designed to cover the upper part of the
body, having long or short sleeves and a full or partial
opening starting at the neckline. Blouses are also designed to cover the upper part of the body but may be
sleeveless and without an opening at the neckline.
3
The Textile and Apparel Category Guidelines
(Guidelines),13/88, dated November 23, 1988, provide guidance in
the determination of appropriate textile categories while
insuring uniformity in the classification of garments. The
Guidelines define woven blouses as:
Blouses are outer garments usually extending from the
neck or shoulders to the vicinity of the waistline.
However, also included in the category are over blouses and similar garments which may extend to mid-thigh area or
below, and which are frequently slit up the leg.
Blouses may have a collar treatment of any type or no collar. The closure may be positioned on the front, back, or
side, or the garment may even be without closure as in a
pullover.***
The Fashion Dictionary, by Mary Brooks Picken, 1957, at 23,
defines "blouse" as:
Loose waist or bodice of various types extending from
neckline to waistline or below. Worn inside or outside
separate skirt.
The Essential Terms of Fashion, by Charlotte Mankey
Calasibetta, 1986, at 9, defines "blouse" as:
Clothing for the upper part of the body usually softer
and less tailored than a shirt, worn with matching or
contrasting skirt, pants, suit or jumper. Formerly called a waist.
Style 9672 has a string or tightening at the waist. HQ
952707 dated January 26, 1993, in classifying a garment with a
drawstring at the waist, Customs concluded that the bottom is the
bottom of the garment. The garment here in question is of tunic
length. Thus, a string tightening at the waist would not qualify
as an exclusion from heading 6206, because the garment has no
pockets, it has neither a ribbed knit waistband nor any means of
tightening at the bottom of the garment.
Style 9671 has a piece of fabric on either side of the front
opening which simulate welt pockets. It has a self-fabric belt
with metal buckle supported by four loops at the waist. In your
submission you state repeatedly that Style 9671 has "two
simulated pockets below the waist." You claim that in NY 853686,
dated June 29, 1990, Customs determined that a blouse with
pockets at the waist was excluded from 6206.
We have reviewed NY 853686. The blouse in question was
excluded from heading 6206 because its pockets were below the
waist, not at the waist as you misstated. A copy of that ruling
is enclosed with the relevant portions highlighted. Customs has
consistently considered
only actual pockets for this exclusion. Please note that every
case you cited contains pockets below the waist. Insofar as
Style 9671 is concerned, it does not have tangible pockets
either above or below the waistline. Nor does it contain a
ribbed waistband or other means of tightening at the bottom of
the garment.
4
HOLDING:
The classification of both garments in heading 6206 was
correct.
The blouse of Style 9672 is classifiable in subheading
6206.40.3010, which provides for women's or girls' blouses,
shirts and shirt-blouses: Of man-made fibers: Other: Other: With
two or more colors in the warp and/or the filling: Women's. The
duty rate is 27.9% ad valorem. The textile category designation
is 641.
We note however that while the blouse of Style 9671 consists
of two distinct colors and may be made from yarn dyed fabric, it
is not made up of fabric with two or more colors in the warp
and/or the filling; therefore the correct classification for
Style 9671 is in subheading 6206.40.3030, which provides for
women's or girls' blouses, shirts and shirt-blouses: Of man-made
fibers: Other: Other: Other: Women's. The duty rate is 27.9% ad
valorem. The textile category designation is 641.
Sincerely,
John Durant, Director
Commercial Rulings Division