CLA-2:RR:CR:TE 964641 JFS
Mr. Sean Cole
Import Manager
ASG USA
30 Pulaski Street
Bayonne, NJ 07002
Re: Revocation of PD F80214, Dated November 29, 1999; Classification of Children’s Bathrobes; Heading 6208 HTSUSA.
Dear Mr. Cole:
This letter is to inform you that Customs has reconsidered Port Decision Letter (PD) F80214, dated November 29, 1999, addressed to you on behalf of your client Town & Country Linen Corp., concerning the classification of a child’s bathrobe under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). After review of that ruling, it has been determined that the classification of the child’s bathrobe in subheading 6211.42.0081, HTSUSA, was incorrect. For the reasons that follow, this ruling revokes PD F80214.
Pursuant to section 625(c)(1) Tariff Act of 1930 (19 U.S.C. 1625(c)(1)) as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-82, 107 Stat. 2057, 2186), notice of the proposed revocation of PD F80214 was published on April 18, in the Customs Bulletin, Volume 35, Number 16. As explained in the notice, the period within which to submit comments on this proposal was until May 18, 2001. No comments were received in response to this notice.
FACTS:
In PD F80214, the sample was described in pertinent part as a children's cover-up constructed from a 100% cotton woven terry cloth towel. An oval shaped opening was cut into the center of the towel. Sewn into the opening was a terry cloth hood. Animal characteristics, including embroidered eyes, and the floppy ears and trunk of an elephant were sewn onto the hood. The ears and trunk were constructed of woven fabric in contrasting colors. The sides of the cover-up were completely open. The garments were to feature character designs of various animals.
In response to your letter dated November 18, 1999, requesting a tariff classification of the cover-up, the garment was classified under subheading 6211.42.0081, HTSUSA, which provides for, among other things, track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of cotton: Other.
ISSUE:
What is the proper classification of the child’s cover-up?
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.
Heading 6208, HTSUS, provides for, among other things, bathrobes. “Bathrobe” is defined in Webster’s Ninth New Collegiate Dictionary, 1991, at 135 as “a loose usually absorbent robe worn before and after bathing or as a dressing gown.” It is clear that a bathrobe is to be worn on the person as a garment. It is an article of clothing, which has some form of styling, covers the wearer, and features some type of closure for modesty purposes.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) are not legally binding, but represent the official interpretation of the Harmonized System at the international level. The ENs describe the scope of heading 6208, HTSUSA, in relevant part, as follows:
The heading also includes nightdresses, pyjamas, negligees, bathrobes (including beachrobes), dressing gowns and similar articles for women or girls (garments usually worn indoors).
“Beachrobes,” included in the parenthetical following bathrobes, have the same features and functions as bathrobes, although they are worn in a different setting. They are both designed to be worn after the wearer has been in the water. They absorb water, provide warmth, protect the body, and cover the body for modesty purposes. Likewise, the subject merchandise is also designed to be worn after the wearer has been in the water. It provides warmth and protection, and the terry cloth absorbs water. The fact that it has no closure for modesty purposes, is less relevant because the young children for whom it is designed, are less likely to be concerned about modesty.
The plain language of heading 6208, HTSUSA, provides for bathrobes and similar articles. Under the rule of ejusdem generis, where an enumeration of specific things is followed by a general word or phrase, the general word or phrase is held to refer to things of the same kind as those specified. The cover-up, by having the similar features and functions as a bathrobe is clearly of the same kind as a bathrobe. Thus, the cover-up falls within the category of similar articles.
Finding that the subject garment is a bathrobe or similar article is consistent with prior Customs rulings. In Headquarters Ruling Letter (HQ) 960541, dated December 9, 1997, Customs classified garments that were nearly identical to the instant cover-up under heading 6208, HTSUSA, as bathrobes. In that case, the garment was made from 100% cotton terry cloth and had a hole cut out in the center to which a hood was sewn. The garment was made with appliqués representing Sylvester the Cat. Customs ruled that:
[W]hile the subject garment is not a robe per se in that it lacks sleeves, it does have several bathrobe features: it is composed of absorbent cotton terry, it is used before and after bathing, and it covers the wearer in the front and back for modesty purposes.
See also, NY C87870, dated May 27, 1998.
Finally, heading 6208, HTSUSA, more accurately describes the cover-up under consideration. In PD F80214, the subject merchandise was classified under the residual provision of subheading 6211.42, HTSUSA. Heading 6208, HTSUSA, provides for bathrobes and similar articles, which is a more specific description of the cover-up than is “other garments” of heading 6211, HTSUSA. Accordingly, the subject merchandise is properly classifiable in heading 6208, HTSUS, at GRI 1.
HOLDING:
The child’s bathrobe is properly classifiable under subheading 6208.91.1020, HTSUSA, which provides for, among other things, “Women’s or girls’ singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles. Other: Of Cotton: Bathrobes, dressing gowns and similar articles: Girl’s.” The applicable rate of duty is 7.8% ad valorem, and the quota category is 350.
Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, the importer should contact the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.
EFFECT ON OTHER RULINGS:
PD F80214, dated November 29, 1999, is hereby REVOKED. In
accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
John Durant, Director
Commercial Rulings Division