United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 HQ Rulings > HQ 966435 - HQ 966560 > HQ 966435

Previous Ruling Next Ruling
HQ 966435




November 7, 2003

CLA-2 RR:CR:TE 966435 KSH

TARIFF NO.: 6114.30.3070, 6211.43.0091

Ms. Robin Lenart
Personal Care Wear
PO Box 15451
Brooksville, FL 34604

RE: Modification of New York Ruling Letter (NY) I88517, dated December 12, 2002; Classification of lower body dignity garments; Heading 6114; Heading 6211

Dear Ms. Lenart:

This is in response to your letter, dated April 25, 2003, in which you requested reconsideration of New York Ruling Letter (NY) I88517, dated December 12, 2002, which classified a lower body garment, identified as a Reusable Honor Guard Terry Topper, of knit 50% cotton, 50% polyester fabric with a knit 80% cotton, 20% polyester terry cloth fabric lining in subheading 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women's or girls’ dresses, skirts and divided skirts , Knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Women’s" and a lower body garment, identified as a Reusable Honor Guard Shower Shield, of woven nylon or polyester fabric that has undergone water resistant treatment and lined with a knit polyester mesh fabric, in subheading 6204.53.3010, HTSUS, which provides for "Women’s or girls’dresses, skirts and divided skirts: Skirts and divided skirts: Of synthetic fibers: Other: Other: Women’s.”

We note that you have not requested reconsideration of the classification of the Reusable Honor Guard upper body dignity garments. Accordingly, they will not be addressed herein.

We have reviewed that ruling and have determined that the classification provided for the lower body dignity garments is incorrect. Therefore, this ruling modifies NY I88517 as it pertains to those garments.

FACTS:

The submitted samples consist of a Women’s 4-piece Reusable Honor Guard Set consisting of a Shower Shield, Chest Shield, Terry Topper and Terry Chest Shield and a Men’s 2-piece Reusable Honor Guard Set consisting of a Terry Topper and Shower Shield. The Shower and Chest Shield are comprised of woven nylon or polyester fabric which has undergone water resistant treatment and are lined with a knit polyester mesh fabric. The garments are worn during bathing or attending to personal care. The Shower Shield is a wrap with hook and loop fasteners at the waist. It features three overlapping panels that allow entry for personal hygiene and removing undergarments. The Chest Shield is an upper body garment designed for women. It covers the front of the torso and features a self-fabric neck and hoop and loop fasteners to attach to the Shower Shield. The Terry Topper and Terry Chest Shield are made of 50% cotton, 50% polyester fabric with a knit 80% cotton, 20% polyester terry cloth fabric lining. They allow for modest removal of undergarments and/or the Shower and Chest Shield. The Terry Topper is a wrap with a partially elasticized waistband and a hook and loop closure that closes right over left. The Terry Chest Shield is an upper body garment for women which only covers the front of the torso. It features a self-fabric neck with hook and loop fasteners which attach to the Terry Topper. The samples will be returned to you per your request.

ISSUE:

Whether the Shower Shield and Terry Topper are properly classified as skirts.

LAW AND ANALYSIS:

Classification of goods under the 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 of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (EN), constitute the official interpretation at the international level. While neither legally binding nor dispositive, the EN provide a commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings.

The competing tariff headings are as follows:

Heading 6104-- Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted

OR

Heading 6114-- Other garments, knitted or crocheted

AND

Heading 6204--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)

OR

Heading 6211—Track suits, ski suits and swimwear; other garments.

Since Heading 6114 and 6211 are basket provisions, the garments are classified in Headings 6104 and 6204 unless they are excluded from those provisions for some reason.

The Explanatory Notes (EN), the official interpretation of the tariff at the international level, state the following regarding Heading 6114:

This heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this Chapter.

The heading includes, inter alia:

Aprons, boiler suits (coveralls), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc.

(4) Specialised clothing for airmen, etc. (e.g., airmen’s electrically heated clothing).

(5) Special articles of apparel used for certain sports or for dancing or for gymnastics (e.g. fencing clothing, jockeys’ silks, ballet skirts, leotards).

We believe that Heading 6114, as evidenced by the exemplars stated above, is meant to cover specially designed or constructed garments. Moreover, the Terry Topper’s design features, i.e., its limited coverage, make its limited use clear. While the Terry Topper has the appearance of a skirt, it is obvious that it is only worn when removing undergarments or after bathing. Because of the limited and specialized usage of this merchandise, and the manner of its usage, the Terry Topper is neither commonly nor commercially known as a skirt. Since tariff terms presumably carry the meaning given them in trade and commerce, this merchandise cannot be classified as a skirt. S.G.B. Steel Scaffolding & Shoring Co. v. United States, 82 Cust. Ct. 197, C.D. 4802 (1979).

The applicable EN’s to heading 6114, apply mutatis mutandis to the articles of heading 6211. Accordingly, while the Shower Shield has the appearance of a skirt, it is only worn during bathing. Because of the limited and specialized usage of this merchandise, and the manner of its usage, the Shower Shield is neither commonly nor commercially known as a skirt. The Shower Shield cannot be classified as a skirt and is classifiable in heading 6211, HTSUS, as an other garment.

In your request for reconsideration you have asked whether the men’s and women’s Reusable Honor Guard Sets can be classified as a set in accordance with GRI 3(b). Textile apparel is classified within Section XI of the HTSUS. Note 13 to Section XI states, “Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale.” We have construed this note to classify garments including pajama tops and bottoms, suits, and bikinis as sets. Although the Reusable Honor Guard sets are put up for retail sale in a set, the articles are not covered by note 13, because they are both classifiable in the same heading and tariff provision.

You have also requested classification of the Terry Topper and Terry Chest Shield if the predominate weight of the garments is polyester when imported. The classification of the garments is normally based on the fiber content of the fabric of the outer shell.

Section Xl, Note 2(A), HTSUSA, states that "[g]oods classifiable in Chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material." Subheading Note 2(A) to Section XI, HTSUSA, states that “[p]roducts of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for classification of a product of chapters 50 to 55 or of heading 5809 consisting of the same textile materials.” In accordance with Subheading Note 2(A), the articles would be classified in chief weight of polyester in subheading 6114.30.3070, HTSUS, which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.

The chest shield remains classifiable in accordance with NY I88517.

HOLDING:

NY I88517, dated December 12, 2002, is hereby modified. The Terry Topper is classified in subheading 6114.30.3070, HTSUS, which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’. The general column one duty rate is 15 percent ad valorem. The textile category designation is 659. The Shower Shield is properly classified in subheading 6211.43.0091, HTSUS, which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers, Other.” The general column one duty rate is 16.1 percent ad valorem. The textile category designation is 659. 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 changes, to obtain the most current information available we suggest you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, available on the CBP website at www. cbp.gov.

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
the local CBP office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

Myles B. Harmon, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: