Classification of Three Women's Pullover Garments-- Blouses vs. Tank Tops
Issued June 20, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6211.43.0060
Headings: 6211
GRI rules applied: GRI 1
Product description
Three samples were submitted. All three are sleeveless woven man-made fiber tank-style pullover garments. Each garment has a U-shaped neckline; extends below the waist; has front and rear panels which taper upward and join at the shoulder; and hemmed bottoms. Neither of the garments provide full shoulder coverage.
CBP rationale
Imported goods are classifiable according to the General Rules of Interpretation (GRI's) of the Harmonized Tariff Schedule of the United States (HTSUSA). GRI 1 provides that for legal purposes, classification shall be determined according to the terms of the headings in the tariff and according to any pertinent section or chapter notes. Heading 6206, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), provides for, among other things, women's woven blouses. This office has previously ruled that garments almost identical to the sample garments were precluded from classification under Heading 6206 because of the limited shoulder coverage they provide the wearer. Those garments were held to be classifiable as other garments not otherwise specified, in Heading 6211, HTSUSA (e.g. HRL 088789, dated June 4, 1991; HRL 0877530, dated November 9, 1990; HRL 087034, dated July 31, 1990). In accordance with the cited rulings, the submitted samples fall within the purview of subheading 6211.43.00, HTSUSA, as other garments of man-made fibers. HRL 088789 contains the following information concerning the classification of these type garments. Various statistical annotations appear under subheading 6211.43.00, HTSUSA. The statistical annotations are present primarily for the collection of data with respect to goods imported into the Customs territory of the United States. This data information is utilized in the process of negotiating our bilateral textile agreements. The statistical annotation, 6211.43.0060, which reads "Blouses, shirts and shirt-blouses is intended to capture certain upper body garments excluded from heading 6206 including garments such as the one at issue here. While the language of the statistical annotation would appear to conflict with our determination that for tariff purposes this garment is not a blouse, the language at the statistical level is provided as a convenience and as we point out in rulings, the statistical annotations in the tariff are subject to change. Based on the intended coverage of the textile category number which appears at the statistical annotation as expressed to Customs by the Committee for the Implementation of Textile Agreements, the subject garment is classified in the statistical annotation for "Blouses, shirts and shirt-blouses excluded from heading 6206". We anticipate a change in the language of the statistical annotation to eliminate the apparent conflict which has arisen in this case.
Full text
HQ 088900 June 20, 1991 CLA-2 CO:R:C:T 088900 PR CATEGORY: Classification TARIFF NO.: 6211.43.0060 Ms. Irma J. Moore Putumayo 149 Wooster Street New York, New York 10012 RE: Classification of Three Women's Pullover Garments-- Blouses vs. Tank Tops Dear Ms. Moore: This is in reply to your letter of February 14, 1991, concerning the classification of three women's garments, samples of which were submitted. You also asked about a fourth garment of which no sample was available. Without a sample or a detailed description and picture, we are unable to rule on that fourth garment. Our ruling on the three samples follows. FACTS: Three samples were submitted. All three are sleeveless woven man-made fiber tank-style pullover garments. Each garment has a U-shaped neckline; extends below the waist; has front and rear panels which taper upward and join at the shoulder; and hemmed bottoms. Neither of the garments provide full shoulder coverage. ISSUE: The issue presented is whether the sample garments are blouses and classifiable as such, or whether, as tops, they are classifiable under a heading which provides for other garments. LAW AND ANALYSIS: Imported goods are classifiable according to the General Rules of Interpretation (GRI's) of the Harmonized Tariff Schedule of the United States (HTSUSA). GRI 1 provides that for legal purposes, classification shall be determined according to the terms of the headings in the tariff and according to any pertinent section or chapter notes. Heading 6206, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), provides for, among other things, women's woven blouses. This office has previously ruled that garments almost identical to the sample garments were precluded from classification under Heading 6206 because of the limited shoulder coverage they provide the wearer. Those garments were held to be classifiable as other garments not otherwise specified, in Heading 6211, HTSUSA (e.g. HRL 088789, dated June 4, 1991; HRL 0877530, dated November 9, 1990; HRL 087034, dated July 31, 1990). In accordance with the cited rulings, the submitted samples fall within the purview of subheading 6211.43.00, HTSUSA, as other garments of man-made fibers. HRL 088789 contains the following information concerning the classification of these type garments. Various statistical annotations appear under subheading 6211.43.00, HTSUSA. The statistical annotations are present primarily for the collection of data with respect to goods imported into the Customs territory of the United States. This data information is utilized in the process of negotiating our bilateral textile agreements. The statistical annotation, 6211.43.0060, which reads "Blouses, shirts and shirt-blouses is intended to capture certain upper body garments excluded from heading 6206 including garments such as the one at issue here. While the language of the statistical annotation would appear to conflict with our determination that for tariff purposes this garment is not a blouse, the language at the statistical level is provided as a convenience and as we point out in rulings, the statistical annotations in the tariff are subject to change. Based on the intended coverage of the textile category number which appears at the statistical annotation as expressed to Customs by the Committee for the Implementation of Textile Agreements, the subject garment is classified in the statistical annotation for "Blouses, shirts and shirt-blouses excluded from heading 6206". We anticipate a change in the language of the statistical annotation to eliminate the apparent conflict which has arisen in this case. HOLDING: The submitted samples are classifiable under the provision for other (not otherwise specified) women's woven garments, in subheading 6211.43.0060, HTSUSA, with duty at the rate of 17 percent ad valorem. The designated textile and apparel category applicable to this merchandise is 641. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. 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. Sincerely, John Durant, Director Commercial Rulings Division
Ruling history
Classification of a women's woven tank-style garment
NYRL 849400 modified. Camisole-type garments are not blouses merely because of defined neckline or lack of spaghetti type shoulder straps. Underwear; outerwear; textile; guidelines
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