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HQ 959799





February 10, 1997

CLA-2 RR:TC:TE 959799 DHS

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6110.20.2030, 6110.20.2065, 6211.32.0070 and 6105.10.0010

Dante F. Versaci II
AEI-Radix Customs Brokerage Services
6703 N.W. 7th Street
Miami, FL 33126

RE: Reconsideration of NY A81117, NY A81741 and NY A83509; Heading 6110; Heading 6211; Heading 6105; Note 8, Chapter 61, HTSUSA; Note 8, Chapter 62, HTSUSA; Men's vs. Women's

Dear Mr. Versaci:

This is in reply to your letter and your verbal request of June 7, 1996, submitted on behalf of your client, Chico's FAS Inc., Fort Myers, Florida, regarding New York Ruling Letters (NYRLs) A81117, dated April 3, 1996, NY A81741, dated April 19, 1996 and NY A83509, dated June 7, 1996. These ruling classify several styles of knit and woven garments as men's. Your client requests that the NY rulings in issue be revoked and that the merchandise be reclassifed as women's. Ten samples were forwarded for our review.

FACTS:

NY A81117 classified five vests of 100 percent cotton:

Style 2082 is knit with a V-neckline; oversized armholes; a full front opening with a four button, left over right closure; two patch pockets below the waist; and a hemmed bottom.

Style 2094 is knit with a scoop neckline; oversized armholes; a full front opening with a five button, left over right closure; a patch pocket on the lower left front panel; and a hemmed bottom.

Style 2090 is woven with a deep V-neckline; oversized armholes; a full front opening with a three button, left over right closure; pockets with buttoned flaps on the lower front panel; and a hemmed, pointed bottom.

Style 2095 is woven with a deep V-neckline; oversized armholes; a full front opening with a three button, left over right closure; and a hemmed bottom.

Style 2096 is woven with a V-neckline; oversized armholes; a full front opening with a five button, left over right closure; inset pockets below the waist; and a hemmed, pointed bottom.

Styles 2082 and 2094 were classified in subheading 6110.20.2030, HTSUSA, which provides for "[S]weaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other, Vests, other than sweater vests: Men's or boys'." Styles 2090, 2095 and 2096 were classified in subheading 6211.32.0070, HTSUSA, which provides for "[T]rack suits, ...; other garments: Other garments, men's or boys': Of cotton, vests."

NY A83509 classified four garments of 100 percent cotton, finely knit fabric.

Style 8384 is a shirt with a spread collar; a partial front opening with a three button, left over right closure; short, hemmed sleeves; and a hemmed bottom.

Style 8388 is a loose fitting pullover with a stand-up collar; a partial front opening with a four button, left over right closure; long, hemmed sleeves; and a hemmed bottom with side slits.

Style 4110F is a cardigan with a deep V-neckline; a full front opening with a four button, left over right closure; long, hemmed sleeves; two patch pockets below the waist; and a hemmed bottom.

Style 4114 is a cardigan with a V-neckline; a full front opening with a three button, left over right closure; long, hemmed sleeves; and a hemmed bottom.

Style 8384 was classified in subheading 6105.10.0010, HTSUSA, which provides for "[M]en's or boys' shirts, knitted or crocheted: Of cotton, Men's." Styles 8388, 4110F and 4114 were classified in subheading 6110.20.2065, HTSUSA, which provides for "[S]weaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other, Other: Men's or boys'."

NY A81741 classified one garment of 100 percent cotton.

Style 4099 is a finely knit cardigan with a full front opening and a five button, left over right closure; a spread collar; long, hemmed sleeves; two patch pockets below the waist; and a straight, hemmed bottom.

Style 4099 was also classified in subheading 6110.20.2065, HTSUSA.

Your client alleges that the articles under consideration are women's clothing, not men's, to be sold to women at a women's retail establishment. In their view, the garments should be reclassified accordingly. In support of their argument, your client has provided three of their annual reports, the company's common stock prospectus and a copy of the "Stock Focus" report from the Tampa Tribune of March 28, 1996, describing among other things, the nature of the business and the solely female clientele to which they cater.

ISSUE:

Whether the garments at issue are classifiable as men's or women's garments?

LAW AND ANALYSIS:

Classification of goods under the Harmonized Tariff Schedule of the United States (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.

Note 8 to Chapter 61, HTSUSA, and Note 8 to Chapter 62, HTSUSA, state the following:

Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.

Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the heading covering women's or girls' garments.

As the closure for the garments in issue are all left over right, there is a presumption that they are all men's garments unless the cut indicates otherwise. Advertising, marketing or use may be referred to in classifying a garment. However, Note 8 to Chapter 61, HTSUSA, and Note 8 to Chapter 62, HTSUSA, clearly do not rely on these factors for a determination of classification as men's or boys' or women's or girls', but look solely to the "cut". It is Customs position that cut refers to the construction or design detail created to accommodate the body structure. After examining the garments, it appears that there are no characteristics in regard to the cut to indicate they were designed specifically for women. Consequently, the presumption that the garments are constructed for a man based on the left over right means of closure has not been overcome. Therefore, the garments are all classifiable as men's garments.

HOLDING:

Based on the foregoing, NY A81117, NY A81741 and NY A83509 are not revoked. The styles in question will continue to be classified accordingly.

Styles 2082 and 2094 will continue to be classified in subheading 6110.20.2030, HTSUSA, which provides for "[S]weaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other, Vests, other than sweater vests: Men's or boys'." The applicable rate of duty is 19.4 percent ad valorem and the quota category is 359.

Styles 2090, 2095 and 2096 will continue to be classified in subheading 6211.32.0070, HTSUSA, which provides for "[T]rack suits, ...; other garments: Other garments, men's or boys': Of cotton, vests." The applicable rate of duty is 8.4 percent ad valorem and the quota category is 359.

Style 8384 will continue to be classified in subheading 6105.10.0010, HTSUSA, which provides for "[M]en's or boys' shirts, knitted or crocheted: Of cotton, Men's." The applicable rate of duty is 20.6 percent ad valorem and the quota category is 338.

Styles 8388, 4110F, 4114 and 4099 will continue to be classified in subheading 6110.20.2065, HTSUSA, which provides for "[S]weaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other, Other: Men's or boys'." The applicable rate of duty is 19.4 percent ad valorem and the quota category is 338.

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 Repor`t 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,


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