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HQ 952800

February 19, 1993

CLA-2 CO:R:C:T 952800 CAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6206.40.3030; 6214.10.1000; 6204.69.2510; 6204.52.2070

Mr. Rashmi Seth
Imperial Imports, Inc.
1126 West Sherri Drive
Gilbert, AZ 85234

RE: Classification of ladies' pants, skirt, shirtblouses, and scarf; tunic; Heading 6206; Heading 6214; Heading 6204

Dear Mr. Seth:

This letter is in response to your inquiry requesting a tariff classification and quota status for ladies' woven garments, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were submitted for examination. All of the merchandise will be imported from India.

FACTS:

The submitted samples include Style 4001A, described as a Kurta. Style 4001A is a ladies' pullover upper body garment that extends to the knee area; made from 100 percent woven rayon fabric; contains a round neckline without a collar; three quarter length hemmed sleeves; a hook and eye means of closure; a dropped waistline with a full gathered bottom; and contrast colored embroidery and applique on the front bodice.

Styles 4001B and 4003, ladies' pants, are described as Salwars. Since Style 4001B is designed to be worn with Style 4001A, they are constructed of identical fabric. Both styles contain a wide drawstring waist; and front gathers at the hip and leg area which taper at the ankles.

Style 4002, a ladies' pullover tunic, is described as a Kurta. The article contains a straight narrow silhouette that extends to the knee area. The garment also has a partial front opening with a hook and eye means of closure; three quarter length hemmed sleeves; no collar; side seam slits; and an embroidered bodice.

Style 4004, a scarf, is referred to as a Dupatta. The rectangular article is constructed of 100 percent woven silk fabric; measures approximately 88 inches by 35 inches; and has selvaged edges on the long sides and hemmed edges on the short sides.

Style 4005 is a ladies skirt that is described as a Ghagra/Lahnga. The skirt which contains a drawstring elasticized waist is comprised of 100 percent woven cotton fabric that has been permanently crimped vertically. Also, the long skirt is designed to extend to the mid-calf area.

ISSUE:

What is the applicable tariff classification for the garments at issue?

LAW AND ANALYSIS:

Classification of goods under the 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. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's, taken in order.

Heading 6206, HTSUSA, provides for women's or girls' blouses, shirts and shirtblouses. Styles 4001A and 4002, are both ladies' pullover, upper body garments that extend to the wearer's knee area. The garments are designed to be worn in conjunction with a lower body garment. Moreover, the garments are instantly recognizable as shirtblouses, therefore, Styles 4001A and 4002 are classifiable in Heading 6206, HTSUSA.

Heading 6204, HTSUSA, 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). Styles 4001B and 4003 are identifiable as loosefitting ladies' pants, while Style 4005 is instantly recognizable as a ladies' skirt. As Style 4001B, 4003, and 4005 are all specifically identified as being classifiable under Heading 6204, HTSUSA, this is the proper heading for tariff classification purposes.

Heading 6214, HTSUSA, is the provision for shawls, scarves, mufflers, mantillas, veils and the like. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the tariff at the international level. The EN to Heading 6214, HTSUSA, state in pertinent part:

This heading includes:

(2) Scarves and mufflers. These are usually rectangular and normally worn around the neck.

Style 4004 is a rectangular piece of fabric that is designed to be worn around the neck area and specifically designated as an article classifiable under Heading 6214, HTSUSA. Consequently, Style 4004, HTSUSA, is classifiable as a scarf under Heading 6214, HTSUSA.

HOLDING:

Based on the foregoing, the merchandise in question, Styles 4001A and 4002 are classifiable under subheading 6206.40.3030, HTSUSA, which is the provision for women's or girls' blouses, shirts and shirt-blouses. The applicable rate of duty is 28.6 percent ad valorem and the textile restraint category is 641. If Styles 4001A and 4002 were constructed of 100 percent cotton, they would be classifiable under subheading 6206.30.3030, HTSUSA. The rate of duty would be 16.4 percent ad valorem and the textile restraint category would be 341.

Styles 4001B and 4003 are classifiable under subheading 6204.69.2510, HTSUSA, which provides for women's skirts and pants. The applicable rate of duty is 30.4 percent ad valorem and the textile restraint category is 648. If Styles 4001B and 4003 were constructed of 100 percent cotton, they would be classifiable under subheading 6204.62.4020, HTSUSA. The applicable rate of duty would be 17.7 percent ad valorem and the textile restraint category would be 348.

Style 4004 is classifiable under subheading 6214.10.1000, HTSUSA, which provides for shawls, scarves, mufflers, mantilla, veils and the like. The applicable rate of duty is 7.7 percent ad valorem and there is no textile restraint category.

Style 4005 is classifiable under subheading 6204.52.2070, HTSUSA, which provides for women's skirts. The applicable rate of duty is 8.7 percent ad valorem and the textile restraint category is 342.

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.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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See also:

• Tariff No.: 6204.52.20 - Women's or girls' skirts and divided skirts, not knitted or crocheted, of cotton, nesoi
• Tariff No.: 6204.62.40 - Women's or girls' trousers, breeches and shorts, not knitted or crocheted, of cotton, nesoi
• Tariff No.: 6204.69.25 - Women's or girls' trousers, breeches and shorts, not knitted or crocheted, of artificial fibers, nesoi
• Tariff No.: 6206.30.30 - Women's or girls' blouses and shirts, not knitted or crocheted, of cotton, nesoi
• Tariff No.: 6206.40.30 - Women's or girls' blouses and shirts, not knitted or crocheted, of manmade fibers, nesoi
• Tariff No.: 6214.10.10 - Shawls, scarves, mufflers, mantillas, veils and the like, not knitted or crocheted, containing 70% or more silk or silk waste