Mens' terry wraps; women's terry wrap; skirt; Heading 6204; Heading 6208; Heading 6211

HQ 957769 July 5, 1995 CLA-2 R:C:T 957769 CAB CATEGORY: Classification TARIFF NO.: 6204.52.2070; 6208.91.1010; 6211.32.0081 Huseyin Ardali Denizli Textile and Apparel Exporter's Union Enver Pasa Caddesi No:5 Kat 3 Bayramyeri 20100 Dennizli - Turkey RE: Mens' terry wraps; women's terry wrap; skirt; Heading 6204; Heading 6208; Heading 6211 Dear Mr. Ardali: This is in response to your inquiry of February 20, 1995, requesting a tariff classification ruling for certain terry towel wraps under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were submitted for examination. FACTS: You submitted four samples with your request. Customs will refer to the samples as Samples A, B, C, and D. Samples A, B, and C are cotton terry wraps of varying lengths. These three articles have a partially elasticized waistband with Velcro-like strips at either end to provide closure when the garments are wrapped around the body. Samples A and B contain Velcro-like strips which have left over right closure. Both of these samples have a patch pocket on the left side approximately 7 « inches below the top of the waistband. These two samples measure 19 inches extending from the top of the waistband to the hemmed bottom. Sample C measures 35 inches extending from the top of the waistband to the hemmed bottom and has right over left closure. This particular sample also contains a multi-colored vertical border extending from the waistband to the hemmed bottom. Sample D is a cotton terry cloth skirt with a draw string means of closure that also contains two 1« inch slits on each side. The skirt measures 13 « inches extending from the top of the waistband to the hemmed bottom. ISSUE: What is the proper tariff classification for the subject merchandise? LAW ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order. Heading 6207, HTSUSA, provides for, inter alia, men's and boys' robes. Heading 6211, HTSUSA, provides for other garments. In Headquarters Ruling Letter (HRL) 088187, dated January 24, 1991, we classified merchandise identical in all material respects to samples A and B under Heading 6211, HTSUSA. We stated the following, in pertinent part: We do not believe that the men's wrap at issue meets the definition of a bathrobe or a dressing gown, nor does it have the physical characteristics of similar apparel. Although it is a wraparound garment, it is neither long nor loose fitting. It does not have sleeves or any upper body coverage. Although the men's wrap could be used while shaving or immediately before or after taking a bath, it would not normally be used for lounging, resting, or similar informal wear at home. Consequently, we do not believe that the men's wrap at issue is classifiable as a bathrobe, dressing gown or similar article in Heading 6207. Instead it is classifiable in Heading 6211, HTSUSA, which provides for other garments. As Samples A and B are almost identical to the merchandise of HRL 088187, they are also classifiable as other garments under Heading 6211, HTSUSA. Heading 6208, HTSUSA, provides for women's or girls' bathrobes, dressing gowns and similar articles. As stated in HRL 089248, dated July 26, 1991, "the inclusion of the term "similar articles" indicates an intent to include additional items in this heading and not to limit classifications to bathrobes in the traditional sense." The subject garment of HRL 089248 was a women's wrap that covered the bust and extended to approximately mid-thigh. Customs classified the garment under Heading 6208, HTSUSA. The position taken in HRL 089248 was reiterated in HRL 950795, dated March 31, 1992, when Customs classified an adult terry wrap that measured 23 inches in length under Heading 6208, HTSUSA. The merchandise of both HRL 089248 and HRL 950795 are almost identical to Sample C which measures 35 inches and also extends from the bust to below the thigh. As Sample C could be used before or after taking a bath, as well as for lounging and informal wear at home, it is classifiable under Heading 6208, HTSUSA. Heading 6204, HTSUSA, provides for, inter alia, women's or girls' skirts. Sample D fits squarely within this provision. Therefore, Sample D is classifiable under Heading 6204, HTSUSA. HOLDING: Based on the foregoing, Samples A and B are classifiable in subheading 6211.32.0081, HTSUSA, as other cotton garments. The applicable rate of duty is 8.6 percent ad valorem and the textile restraint category is 359. Sample C is classifiable in subheading 6208.91.1010, HTSUSA, which provides for women's and girls' bathrobes, dressing gowns and similar articles of cotton. The applicable rate of duty is 8.5 percent ad valorem and the textile restraint category is 350. Sample D is classifiable in subheading 6204.52.2070, which provides for women's skirts of cotton. The applicable rate of duty is 8.6 percent ad valorem and the textile restraint category is 342. 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 internal issuance of the U.S. Customs Service, which is available for inspection 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 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