U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Classification of Ladies' woven bodyshirt
HQ 085316 September 29, 1989 CLA-2 CO:R:C:G 085316 CB CATEGORY: Classification TARIFF NO.: 6211.43.0060; 6211.42.0050 Joel K. Simon, Esq. Serko & Simon One World Trade Center New York, New York 10048 RE: Classification of Ladies' woven bodyshirt Dear Mr. Simon: This letter is in response to your letter of August 1, 1989, on behalf of HMS Productions, Inc., requesting a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for ladies' woven bodyshirts from China. FACTS: The sample submitted, style SJ 8119/BW 8853, is a ladies' bodyshirt manufactured from a woven fabric presumably of man-made fibers. The inquirer indicates that the garment will be manufactured in a 100 percent cotton woven fabric. The garment features a partial front opening secured by two hidden buttons, a pointed collar without collar band, long sleeves with turned back cuffs secured by decorative gold colored buttons, shoulder pads, elasticized waist, snap crotch and elasticized lace trimming around the leg openings. ISSUE: Whether the subject garment is properly classifiable under heading 6206, HTSUSA, or heading 6211, HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that the starting point is the terms of the headings of the tariff and any relevant section or chapter notes. -2- Heading 6206, HTSUSA, provides for women's or girls' blouses, shirts and shirtblouses. The Explanatory Notes to heading 6206 specify that the heading does not cover garments with a means of tightening at the bottom. The Explanatory Notes constitute the official interpretation of the tariff at the international level. Since the garment in question is fitted with a snap crotch and elasticized lace trimming around the leg openings, classification under heading 6206, HTSUSA, is precluded. Heading 6211, HTSUSA, provides for track suits, ski-suits and swimwear; other garments. It is Customs position that the subject bodyshirts, if manufactured of man-made fibers, are classifiable in subheading 6211.43.0060, HTSUSA. If the garments are manufactured of cotton, as stated by the inquirer, they are classifiable in subheading 6211.42.0050, HTSUSA. HOLDING: The subject garment, if constructed of man-made fibers, is classifiable in subheading 6211.43.0060, which provides for track suits, ski-suits and swimwear; other garments, women's or girls', of man-made fibers, blouses, shirts and shirtblouses excluded from heading 6206. The textile category is 641 and the rate of duty is 17 percent ad valorem. The garment, if constructed of cotton, is classifiable in subheading 6211.42.0050, HTSUSA, which provides for track suits, ski-suits and swimwear; other garments, women's or girls', of cotton, blouses, shirts and shirtblouses excluded from heading 6206. The textile category is 341 and the rate of duty is 8.6 percent ad valorem. 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 Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available 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 -3- Customs office prior to the importation of this merchandise to determine the current status of any import restraints or requirements. Your sample will be returned to you under separate cover. Sincerely, John Durant, Director Commercial Rulings Division