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HQ 958509




November 29, 1995

CLA-2 RR:TC:TE 958509 CMR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6208.11.0000

Ms. Trish Caspers
Donna Karan Company
600 Gotham Parkway
Carlstadt, New Jersey 07072

RE: Modification of District Decision (DD) 807439 of March 22, 1995; Classification of dress liners; 6208.92.0030 v. 6208.11.00

Dear Ms. Caspers:

It has come to Customs attention that we erred in the classification of the dress liners which were classified in DD 807439. Therefore, we are issuing this ruling to correct our error.

Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the proposed modification of DD 807439 was published October 25, 1995, in the Customs Bulletin, Volume 29, Number 43.

FACTS:

The liners at issue accompanied women's woven rayon dresses, styles F157015LB and F157044LB. The liners are made of 100 percent polyester woven fabric. They attach to the dress with which they are imported by means of loops and snaps. When worn with its dress, each liner is shorter than the dress and thus not outwardly exposed.

ISSUE:

Are the dress liners classified as slips in subheading 6208.11, Harmonized Tariff Schedule of the United States (HTSUS), or as similar to slips in subheading 6208.92, HTSUSA?

LAW AND ANALYSIS:

Classification of goods under the Harmonized Tariff Schedule of the United States Annotated (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 and, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]."

In DD 807439, the subject dress liners were classified as garments similar to slips in the provision of heading 6208 for other garments. It is our view, that the dress liners are properly classified as slips. Tariff terms are "construed in accordance with their common and popular meaning, in the absence of contrary legislative intent." E.M. Chemicals v. United States, 920 F.2d 910, 913 (Fed. Cir. 1990).

"Slip" is defined, in relevant part, in Webster's II New Riverside University Dictionary, (1984), at 1095, as:

* * * 6. A woman's undergarment, serving as a lining for a dress. * **

The woven dress liners fall squarely within this definition. Although they are referred to as "liners", they serve the same function as slips, i.e., as linings for the dresses with which they are imported. It is our belief these "dress liners" fall within the common meaning of slips and thus, should be so classified.

HOLDING:

The dress liners which were the subject of DD 807439 of March 22, 1995, are classified as women's woven slips of man-made fibers in subheading 6208.11.0000, HTSUSA, textile category 652, dutiable at 16.8 percent ad valorem. DD 807439 is modified to accord with this decision.

In accordance with section 625, this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).

The designated textile and apparel category may be subdivided into parts. If so, the 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 -3-
changes, to obtain the most current information available, we suggest 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 updated weekly and 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, 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
Tariff Classification Appeals Division

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