Women’s cotton garments imported from India; not “India Item” exempt from quota

HQ 959506 October 24, 1996 CLA-2 RR:TC:TE 959506 ASM CATEGORY: Classification TARIFF NO.: 6204.42.3050 John B. Pellegrini, Esq. Ross & Hardies Park Avenue Tower 65 East 55th Street New York, New York 10022-3219 RE: Women’s cotton garments imported from India; not “India Item” exempt from quota Dear Mr. Pellegrini: This is in reference to your letter of July 10, 1996, in which you requested a binding ruling on behalf of the Smiles Fashion Corp., for women’s cotton garments. Specifically, your ruling request concerns the classification of these garments and whether they qualify as an “India Item” under the United States/India bilateral textile agreement which would exempt them from quota. FACTS: The merchandise which is the subject of this request consists of two women’s cotton printed woven dresses produced in India. Although the manufacturer has not yet been selected, the subject merchandise will be entered at JFK or Newark. Each of the garments has a cotton shell, round neck, three-button opening to the waist, a gathered waist, and short sleeves. The garments are loose-fitting at the bodice and full length to the ankle. The garments have been machine printed in an unspecified manner. Neither garment is embroidered or ornamented. ISSUE: What is the proper classification of the women’s cotton garments imported from India and do they qualify as “India Items” under the United States/India bilateral textile agreement? LAW AND ANALYSIS: Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), is made in accordance with the General Rules of Interpretation (GRI’s). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, 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’s may then be applied. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN’s), which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI’s. The garments at issue are classified in the provision for women’s dresses in subheading 6204.42.3050, HTSUSA. Their designation as “India Items” exempt from quota is not determined by the HTSUSA, but by the language of the bilateral textile agreement between the United States and India regarding such items. The U.S./India bilateral textile agreement describes “India Items,” in part, as: * * * traditional folklore handicraft textiles products made in the cottage industry. They comprise clothes, clothing accessories and decorative furnishings whose shape and design are traditionally and historically Indian. [Emphasis supplied] The subject garments are each identified as an “Aba” which is defined in the United States/India bilateral agreement as: “an over-garment close fit at the upper part with a Ghargra type skirt touching the ankles.” The Ghargra is defined as: “an ankle length very wide skirt with draw string or hooks at the waist.” The articles in question are flowing and loose fitting at the bodice rather than being close fit in the upper part as the “Aba” has been defined in Annex E of the United States/India bilateral textile agreement. The classification of these articles as “Indian items” is also dependent upon whether the garments possess the shape and design that are traditionally and historically Indian. These garments are not at all similar to the traditional Indian “Aba” which has a 3/4 length sleeve, additional panel insert for fullness in the underarm, and no defined waist. The garments appear to have been machine printed rather than hand printed. Furthermore, the printed design does not represent any of the patterns historically used in traditional Indian folklore handicraft textiles. In order to be considered "Indian Items," printed garments must be ornamented in patterns characteristic of the traditional Indian folk styles and imprinted by a traditional method. One such method would include hand-printing the fabric with carved wood block designs. The garments in question lack both the traditional patterns and acceptable methods of printing representative of traditional Indian handicraft. Based upon our examination of the garments at issue and all the information provided to Customs regarding an “India Item” and “Aba” as it is used in the bilateral textile agreement and in the traditional/historical sense, it is our belief that these garments do not qualify as quota exempt India items as defined in the agreement. If you would like information regarding items which are considered “India Items,” exempt from quota, under the U.S./India bilateral textile agreement, we suggest you contact the Chairman of CITA. She may be reached by writing to her at: Chairman, Committee of the Implementation of Textile Agreements U.S. Department of Commerce 14th & Constitution Ave., N.W. Washington, D.C. 20230 Her office may also be contacted at (202) 482-3737. HOLDING: The subject women’s cotton dresses imported from India are classifiable under subheading 6204.42.3050, HTSUSA, which provides for "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): Dresses: Of cotton: Other: Other: Other: Other: Women’s.” The general column one rate of duty is 11.8 percent ad valorem. The garments are not “India Items” pursuant to the United States/India bilateral textile agreement, and therefore, are subject to textile visa/quota restraints. Upon entry, textile visas from India for category 336 will be required. 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. 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 Tariff Classification Appeals Division