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HQ 960555




JULY 28, 1998

CLA-2 RR:CR:TE 960555 SG

CATEGORY: CLASSIFICATION

TARIFF NO.: 6206.30.3945

Gail T. Cumins, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, NY 10004

RE: Reconsideration of PD B82572; Women's Upper Body Garments

Dear Ms. Cumins:

This is in response to your letter, dated June 3, 1997, on behalf of your client, Leni Leni Ltd., requesting reconsideration of New York Ruling Letter (NY) PD B82572, dated March 19, 1997, regarding the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of women's upper body garments styles 9671 and 9672 imported as part of either a pant or skirt ensemble. The ensembles are imported from China. A sample of the garments were submitted to this office for examination.

FACTS:

The upper body component of style 9671 is made from 78% rayon and 22% polyester woven fabric. The garment is constructed to simulate a blouse with a vest. It has a full front opening with deep V-neckline and a three button closure. The 3/4 length sleeves and the inserted mock collar/modesty piece are made from 56% acetate and 44% rayon woven fabric. The "vest-like" front panels of the garment feature two simulated pockets below the waist. The blouse also has a self-fabric belt with a decorative metal buckle.

The upper body component of style 9672 is made from 100% polyester woven fabric. The blouse features a full front opening secured by three hidden buttons and four metal frog closures. The garment has a round or jewel neckline, long sleeves without cuffs, side vents at the hemmed bottom, and spaghetti ties at the waist.

In PD B82572, the subject garments were classified in heading 6206.40.3010, HTSUSA, as blouses. The ruling determined that when the blouses are imported with the pants or skirt portions of the ensembles they are classified in the provision for ensembles in subheadings 6204.23.0040 and 6204.23.0050. However, the rate of duty is determined by their classification

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as if separately entered. You disagree with this determination insofar as the blouse portion of the ensembles. In your opinion the subject garments contain a number of non-blouse features which would require their classification in heading 6211.43.0060, HTSUSA, as blouses, shirts and shirt-type blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206, HTSUSA.

ISSUE:

Whether the subject garments are properly classifiable in heading 6206, HTSUSA, which provides for, among other things, women's blouses, or in heading 6211, HTSUSA, which provides for, among other things, blouses, shirts and shirt-type blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206, HTSUSA ?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI.

Heading 6206, HTSUSA, provides for, among other things, women's blouses. The Explanatory Notes to the HTSUSA are the official interpretation of the tariff at the international level. While not legally binding, they do represent the considered views of classification experts of the Harmonized System Committee. It has therefore been the practice of the Customs Service to follow, whenever possible, the terms of the Explanatory Notes when interpreting the HTSUSA.
The Explanatory Notes to heading 6206 provide, in relevant part:

This heading covers the group of women's or girls' clothing, not knitted or crocheted, which comprises blouses, shirts and shirt-blouses.

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.

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The Textile and Apparel Category Guidelines (Guidelines),13/88, dated November 23, 1988, provide guidance in the determination of appropriate textile categories while insuring uniformity in the classification of garments. The Guidelines define woven blouses as:

Blouses are outer garments usually extending from the neck or shoulders to the vicinity of the waistline. However, also included in the category are over blouses and similar garments which may extend to mid-thigh area or below, and which are frequently slit up the leg. Blouses may have a collar treatment of any type or no collar. The closure may be positioned on the front, back, or side, or the garment may even be without closure as in a pullover.***

The Fashion Dictionary, by Mary Brooks Picken, 1957, at 23, defines "blouse" as:

Loose waist or bodice of various types extending from neckline to waistline or below. Worn inside or outside separate skirt.

The Essential Terms of Fashion, by Charlotte Mankey Calasibetta, 1986, at 9, defines "blouse" as:

Clothing for the upper part of the body usually softer and less tailored than a shirt, worn with matching or contrasting skirt, pants, suit or jumper. Formerly called a waist.

Style 9672 has a string or tightening at the waist. HQ 952707 dated January 26, 1993, in classifying a garment with a drawstring at the waist, Customs concluded that the bottom is the bottom of the garment. The garment here in question is of tunic length. Thus, a string tightening at the waist would not qualify as an exclusion from heading 6206, because the garment has no pockets, it has neither a ribbed knit waistband nor any means of tightening at the bottom of the garment.

Style 9671 has a piece of fabric on either side of the front opening which simulate welt pockets. It has a self-fabric belt with metal buckle supported by four loops at the waist. In your submission you state repeatedly that Style 9671 has "two simulated pockets below the waist." You claim that in NY 853686, dated June 29, 1990, Customs determined that a blouse with pockets at the waist was excluded from 6206.

We have reviewed NY 853686. The blouse in question was excluded from heading 6206 because its pockets were below the waist, not at the waist as you misstated. A copy of that ruling is enclosed with the relevant portions highlighted. Customs has consistently considered only actual pockets for this exclusion. Please note that every case you cited contains pockets below the waist. Insofar as Style 9671 is concerned, it does not have tangible pockets either above or below the waistline. Nor does it contain a ribbed waistband or other means of tightening at the bottom of the garment.

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HOLDING:

The classification of both garments in heading 6206 was correct.

The blouse of Style 9672 is classifiable in subheading 6206.40.3010, which provides for women's or girls' blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: With two or more colors in the warp and/or the filling: Women's. The duty rate is 27.9% ad valorem. The textile category designation is 641.

We note however that while the blouse of Style 9671 consists of two distinct colors and may be made from yarn dyed fabric, it is not made up of fabric with two or more colors in the warp and/or the filling; therefore the correct classification for Style 9671 is in subheading 6206.40.3030, which provides for women's or girls' blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women's. The duty rate is 27.9% ad valorem. The textile category designation is 641.

Sincerely,

John Durant, Director
Commercial Rulings Division


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