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HQ 957306




April 4, 1995

CLA-2 R:C:T 957306 CAB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.42.0054

Mr. B.S. Yeung
Hong Kong Economic and
Trade Office
British Embassy
1150 18th Street, N.W., Suite 475
Washington, D.C. 20036

RE: Classification of women's garment; Heading 6206; Heading 6211

Dear Mr. Yeung:

This is in response to your inquiry of November 7, 1994, requesting a tariff classification ruling for a women's upper body garment under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was submitted for examination.

FACTS:

The submitted sample is a woman's bodyshirt. The upper portion of the subject garment is comprised of 100 percent woven cotton denim fabric while the lower portion is comprised of 95 percent cotton and 5 percent knit lycra material. The garment has long sleeves with cuffs that are secured by two buttons, a pointed collar, two simulated breast pockets with a flap and button closure, and a frontal opening with a five button means of closure. The garment also contains an elasticized waist and leg openings and a snap closure at the crotch area.

ISSUE:

Whether the subject garment is classifiable in Heading 6206, HTSUSA, or in Heading 6211, HTSUSA?

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, among other articles, women's blouses. 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 6206, HTSUSA, state, in pertinent part:

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.

In this case, the submitted sample is a garment designed to cover the upper body and it has the characteristics of a blouse. However, the sample also contains a snap means of closure at the crotch, which in essence is a tightening at the bottom of the garment. This tightening at the bottom of the subject garment precludes it from being classifiable under Heading 6206, HTSUSA. Therefore, the subject garment is classifiable as a blouse under Heading 6211, HTSUSA, which contains a subheading for blouses, excluded from Heading 6206, HTSUSA.

HOLDING:

Based on the foregoing, the subject garment is classified in subheading 6211.42.0054, HTSUSA, which provides for cotton blouses excluded from heading 6206. The applicable rate of duty is 8.6 percent ad valorem and the textile restraint category is 341.

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 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 importing the merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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