The tariff classification of a ladies' woven blouse from India

NY 891909 November 26, 1993 CLA-2-62:S:N:N5:360 891909 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Mr. Robert T. Stack Siegel, Mandell & Davidson, P.C. 1515 Broadway - 43rd FL New York, NY 10036 RE: The tariff classification of a ladies' woven blouse from India Dear Mr. Stack: In your letter dated October 29, 1993, you requested a tariff classification ruling on behalf of Liz Claiborne, Inc. The submitted sample, style 26420240, is a blouse made from 100% rayon crinkle woven fabric. The blouse features long sleeves with buttoned sleeve cuffs with single loop button closures, a pointed collar without a collarband, a straight bottom with side slits and a full front opening secured by button closures of a loop construction sewn into the seam along the front opening. The frontal opening of the blouse buttons left over right. The garment will be returned, as requested. It is your contention that this garment is properly classified under the provision for women's or girls blouses in heading 6206, HTS. Although Note 8 to Chapter 62, HTS, provides that garments designed for left over right closure at the front shall be regarded as men's or boys' garments, this dicta can be overcome "where the cut of the garment clearly indicates that it is designed for one or the other of the sexes". You contend that the garment is exclusively women's based on the back and shoulder specifications of the specific garment. You further state that the fabric and loop closure feature clearly demonstrate that the garment is women's. In HRL 954130 of August 11, 1993, it was stated that Note 8 relies on the construction of the garment. Further, the term "cut" implies construction or design detail created to accommodate the body structure. Thus, the fabric and loop closures you highlight are design or style characteristics which cannot properly be considered in our review of the "cut" of the garment. In addition, segregating shoulder or back specifications, as you suggest, as the sole indicator of "cut" is not an effective approach in determining "cut" because we would be reviewing size specifications not determining "cut". You have provided the size and dimension specifications for the instant garment, as well as, a comparable men's shirt and corresponding specifications. A comparison of the overall construction factors against standard gender measurements determined that the proportion or "cut" of this garment indeed indicated that it was designed for the female form. The applicable subheading for the blouse will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Women's. The duty rate will be 28.6 percent ad valorem. The blouse falls into textile category 641. Based upon international textile trade agreements, products of India are subject to a visa requirement and quota restraints. 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 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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport