The tariff classification of women’s garments from Portugal

HQ H032720 June 30 2015 CLA-2 OT:RR:CTF:TCM H032720 AS CATEGORY: Classification TARIFF NO.: 6206.30.3041 W.J. Gonzalez General Manager Trans Union Customs Service, Inc. 11941 S. Prairie Ave. Hawthorne, CA 90250 RE: The tariff classification of women’s garments from Portugal Dear Mr. Gonzalez: This is in response to your letter, dated June 5, 2008, filed on behalf of Athleta, Inc., requesting the reconsideration of New York Ruling Letter (NY) N028717, dated May 29, 2008. In that ruling, the National Commodity Specialist Division (“NCSD”) classified two styles of women’s blouses in subheading 6206.30.3041, of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other, Other: Other: Women’s”. Samples of both styles have been provided for our examination and will be returned. Style 39313/Surf Side Kurta is a woman’s blouse that extends from the shoulders to approximately mid-thigh. It is constructed from 68 percent cotton and 32 percent silk woven fabric. This pullover garment features a v-neckline, an empire waist with a drawstring, and side slits that begins at the upper thigh and descend about 7 inches to a hemmed bottom. Style 39355/Printed Kimono Wrap Up is a woman’s blouse that extends from the shoulders to mid-thigh. It is constructed from 100 percent cotton woven fabric. The blouse features a wrap front secured by self-fabric ties at the waist and side slits that extend five inches from the upper thigh to a hemmed bottom. The garment also has a small removable self-fabric pouch that snaps on over the tie belt. You assert that both blouses should be classified in heading 6211, and subheading 6211.42.0056, HTSUSA, as “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton, Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: Other”. You cite to NY N023548, dated February 28, 2008, to support your argument that the subject garments are blouses excluded from heading 6206, HTSUS. You argue that both blouses fail to provide adequate coverage, and that the sheerness of the fabrics means that they must be worn with another outerwear garment. You also argue that the blouses are intended and marketed for use at the beach or poolside to be worn over a swimsuit or bikini. In this instance, it is useful to consider the following “blouse” definitions as follows: Blouses are outer garments usually extending from the neck or shoulders to the vicinity of the waistline. However, also included in the category are overblouses and similar garments which may extend to mid-thigh area or below, and which are frequently slit up the leg. Blouses may have a collar treatment of any type or no collar. The closure may be positioned on the front, back, or side, or the garment may even be without closure as in a pullover… [Citing to the “Textile and Apparel Category Guidelines (Guidelines), 13/88, dated November 23, 1988”, definitions for blouses] Clothing for the upper part of the body usually softer and less tailored than a shirt, worn with matching or contrasting skirt, pants, suit or jumper. Formerly called a waist. [Citing to “The Essential Terms of Fashion”, by Charlotte Mankey Calasibetta, 1986 at 9] The ICP definition provided for “Blouses, shirts and shirt-blouses (woven, women’s and girls’) (6206, 6211)” provides in relevant part as follows: … garments designed to cover the upper part of the body and extend from the neck area to or below the waist. The amount of coverage afforded the wearer includes shoulder, armhole and neckline. These garments may have long sleeves, short sleeves or no sleeves. They may have a full or partial opening starting at the neckline, and a collar treatment of any type, including a hood, or no collar. They may have either no closure as in a pullover or a closure positioned on the front, back, or side. In NY N023548, CBP classified, in relevant part, three women’s upper body garments in heading 6211, HTSUS. We have carefully examined the samples at issue on a mannequin. Style 39313/Surf Side Kurta is a pullover design and the empire waist drawstring tie securely closes the v-neckline. Style 39355/Printed Kimono Wrap Up also securely ties at the side of the blouse with ties that wrap from the inside and meet at the side so that the fabric panels overlap in the front tying securely at the side. In addition, both styles are softer and less tailored than a shirt which is one of the notable features of a blouse. We find that both styles provide sufficient coverage. We also find that both styles can be worn without an outerwear garment. Our findings for both styles at issue herein differ from those made in NY N023548, HTSUS, which determined that some of the women’s upper body garments at issue therein lacked sufficient coverage. In view of the foregoing, we affirm NY N028717, dated May 29, 2008, which classified the subject merchandise in heading 6206, HTSUS, and subheading 6206.30.3041, HTSUSA.       Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division