Modification of DD 881147 of December 30, 1992; Classification of a women's hooded pullover; shirt v. jacket; shirt excluded from heading 6206, HTSUSA

HQ 953457 April 16, 1993 CLA-2 CO:R:C:T 953457 CMR CATEGORY: Classification TARIFF NO: 6211.42.0050 John Pellegrini, Esq. Ross & Hardies Park Avenue Tower 65 East 55th Street New York, New York 10022-3219 RE: Modification of DD 881147 of December 30, 1992; Classification of a women's hooded pullover; shirt v. jacket; shirt excluded from heading 6206, HTSUSA Dear Mr. Pellegrini: This ruling is a modification of DD 881147 which was issued on December 30, 1992 in response to your request on behalf of Smiles Fashion Corporation. The ruling classified a women's hooded pullover garment, model number 1400, in subheading 6211.42.0080, HTSUSA, which provides for women's or girls' other garments, of cotton, other. After review of this classification, we believe it to be in error. FACTS: Model number 1400 is a women's hooded pullover made from 100 percent lightweight brushed cotton. The garment extends from the shoulders to the hips and features a permanently attached hood with a drawstring tightening, long sleeves with elasticized cuffs, two side seam pockets, a partial V-shaped front opening with no closure and drawstring tightening at the bottom of the garment. The garment will be produced in a single size, "one size fits all". At the time of your initial request, you indicated the specific manufacturer had not been chosen and that the garment would be manufactured in India, Nepal or Pakistan. -2- ISSUE: Was the subject garment properly classified in DD 881147 as an other garment of subheading 6211.42.0080, HTSUSA, or is it more properly classified in subheading 6211.42.0050, HTSUSA, as a shirt excluded from heading 6206? LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]." Heading 6206, HTSUSA, provides for women's or girls' blouses, shirts and shirt-blouses. The Explanatory Notes to the Harmonized Commodity Description and Coding System, the official interpretation of the HTS at the international level, provide in regard to heading 6206, that the 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. Therefore, the garment at issue is not classifiable in heading 6206 because of the two side pockets which are below the waist and the drawstring bottom. As to classification as a jacket of heading 6202, HTSUSA, we agree with your conclusion in your submission that the garment is precluded from classification therein because the material is so lightweight and the garment lacks sufficient jacket features. See, HRL 952024 of September 15, 1992. Having eliminated heading 6206 and 6202 from consideration, we are left with heading 6211 which provides for other garments. In DD 881147, the garment was classified as suggested by you in subheading 6211.42.0080, HTSUSA, which provides for women's or girls' other garments, of cotton, other. This subheading is commonly known as a basket heading. It is utilized when no other equal subheading provides for the goods at issue. In this case, a more specific subheading does exist, i.e., subheading 6211.42.0050, HTSUSA, which provides for women's or girls' other garments, of cotton, blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. Were it not for the drawstring bottom and pockets below the waist present on this garment, it would be classifiable as a -3- shirt in heading 6206. Thus, it seems reasonable that the garment is most specifically described in subheading 6211.42.0050, HTSUSA, as it is a woven cotton shirt excluded from heading 6206. HOLDING: DD 881147 of December 30, 1992 is hereby modified to reflect classification of model number 1400 in subheading 6211.42.0050, HTSUSA. The garment falls within textile category 341 and is dutiable at 8.6 percent ad valorem. In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are modifying DD 881147, effective with the date of this letter. This notice to you should be considered a modification of DD 881147 under 19 CFR 177.9(d)(1). It is not to be applied retroactively to DD 881147 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, this modification will be in effect. We recognize that pending transactions may be adversely affected by this modification in that current contracts for importation arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may, at your discretion, notify this office and may apply for relief from the binding effects of this decision as may be warranted by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies. 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 Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your local Customs office. -4- 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 Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division