Request for modification of NY B88800, dated September 19, 1997; scrub pantsand shirts

HQ 961109 March 17, 1999 CLA-2 RR:CR:TE 961109 RH CATEGORY: Classification TARIFF NO.: 6204.63.3510; 6206.40.3030 Mr. Edward L. Hart, Jr. Import Manager V. Alexander & Co., Inc. P.O Box 30250 Memphis, TN 38130-0250 RE: Request for modification of NY B88800, dated September 19, 1997; scrub pants and shirts Dear Mr. Hart: This is in reply to your letter of October 14, 1997, requesting modification of New York Ruling Letter (NY) B88800, dated September 19, 1997, issued to you on behalf of Selmer Apparel. In that ruling, Customs classified a scrub shirt, style 8232, under subheading 6206.62.4020 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), and scrub pants, style 8312, under subheading 6204.62.4020, HTSUSA. Two other garments, styles 7518 and 7616, were classified in that ruling but are not the subject of this request for modification. In NY B88800, you advised Customs that styles 8312 and 8323 were constructed of “65%/35% combed cotton poplin with soil release finish.” You now inform us that there was an inadvertent omission of the fiber content in your original submission and state that the correct fabric content of those garments is “65% polyester/35% combed cotton poplin with soil release finish.” Accordingly, you ask that we modify NY B88800 to reflect classification of those garments under the tariff provision for man-made fibers. Initially, we note that the tariff classifications set forth in NY B88800 were correct based on the information provided and the description of the garments set forth in that ruling. Pursuant to 19 U.S.C. §1625(c)(1), Customs will not modify or revoke a ruling to correct a clerical error such as the inadvertent omission of the fiber content of the garments in NY B88800. However, we will issue this ruling letter based on the current facts you submitted.  - 2 - FACTS: The merchandise under consideration is scrub pants and shirts from Honduras. Style 8323 is a V-neck tunic with dolman style sleeves, side vents, a snap front closure, and two patch pockets with scissor tape in the right pocket. Style 8312 is a pant with a one-inch multistitched, covered elastic waistband and with tapered legs. The fiber content for both of these garments is 65 percent polyester and 35 percent combed cotton poplin with soil release finish. ISSUE: What is the correct tariff classification of the subject garments constructed of two different textile materials (cotton and polyester)? 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. Additionally, the Harmonized Commodity Description and Coding System Explanatory Notes (EN), while not legally binding, are recognized as the official interpretation of the Harmonized System at the international level. Note 8 to Chapter 62, HTSUSA, pertains to classification of garments by gender. It states: Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments. In this case, the garments cannot be identified by gender. Accordingly, they will be classified as women’s or girls’ garments. Heading 6204, HTSUSA, provides for “Women's or girls' suits, ensembles, suittype jackets, blazers, dresses, skirt, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear).” Heading 6206, HTSUSA, encompasses “Women's or girls' blouses, shirts and shirt blouses.” - 3 - Classification of the garments at issue according to their fabric occurs at the subheading or six-digit level. As the garments contain both cotton and polyester textile materials, we must determine which one confers classification. Subheading Note 2 to Section XI, HTSUSA, provides in pertinent part: (A) Products of chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of chapters 50 to 55 consisting of the same textile materials. Legal Note 2(A) and 2(B)(b) and (c), Section XI, HTSUSA, state, in pertinent part: (A) Goods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material. When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. (B) For the purposes of the above rule: * * * (b) The choice of appropriate heading shall be effected by determining first the chapter and then the applicable heading within that chapter, disregarding any materials not classified in that chapter; (c) When both chapters 54 and 55 are involved with any other chapter, chapters 54 and 55 are to be treated as a single chapter. The scrub shirts and scrub pants are composed of 65 percent polyester and 35 percent cotton. Polyester fibers are classifiable in chapters 54, HTSUSA (man-made filaments), and 55, HTSUSA (man-made staple fibers). Cotton fibers are classifiable in chapters 52, HTSUSA. In this instance, the polyester fibers predominate by weight over the cotton materials and will, therefore, confer classification of the garments in accordance with Legal Note 2(A) and 2(B)(b) and (c), Section XI, HTSUSA. HOLDING: Style 8323 is classifiable under subheading 6206.40.3030, HTSUSA, which provides, in part, for women’s shirts and blouses of man-made fibers. It is dutiable at the general one column rate of 27.8 percent ad valorem, and the textile category is 641. - 4 - Style 8312 is classifiable under subheading 6204.63.3510, HTSUSA, which provides, in part, for women’s breeches and trousers of synthetic fibers. It is dutiable at the general one column rate of 29.5 percent ad valorem, and the textile category is 648`. 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 the subject of frequent negotiations 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 the 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 the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division