Reconsideration of DD 865397 of July 26, 1991; Classification of certain women's cotton woven garments from the Philippines; dresses vs. jumpers
Issued November 5, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6211.42.0060
Headings: 6211
GRI rules applied: GRI 1
Product description
The garments at issue, styles 17403 and 7403, are women's 100 percent woven cotton garments. The garments are identically styled except that style 7403 is a misses' size six in a red/green print and style 17403 is a misses' petite size eight in a navy print. The garments are sleeveless and feature a full- front opening secured by twelve buttons, somewhat large armholes, scoop neckline, horizontal seam at the slightly dropped waist, pleated skirt portion and side seam pockets. The garments were classified as jumpers in DD 865397 due to a belief that the garments did not provide sufficient upper body coverage to be worn without a blouse or shirt. The National Import Specialist who specializes in this merchandise examined these garments and agrees they lack sufficient upper body coverage to be considered dresses. -2-
CBP rationale
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, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]." The classification of the garments at issue turns on whether there exists sufficient upper body coverage for the garments to be worn without a blouse or shirt as dresses. The armholes for the garments are somewhat large and thus have called into question whether these garments can truly be worn as dresses. The National Import Specialist in New York examined the garments on a mannequin. Pictures of the garments on the mannequin show that the garments lack sufficient coverage around the armhole area to allow for wear of the garments without a blouse or shirt.
Full text
HQ 950275 November 5, 1991 CLA-2 CO:R:C:T 950275 CMR CATEGORY: Classification TARIFF NO.: 6211.42.0060 Mr. Eliseo C. Ocampo, Jr. Commercial Counselor Embassy of the Philippines 1617 Massachusetts Ave., N.W. Washington, D.C. 20036 RE: Reconsideration of DD 865397 of July 26, 1991; Classification of certain women's cotton woven garments from the Philippines; dresses vs. jumpers Dear Mr. Ocampo: This ruling is in response to your request of September 5, 1991, for reconsideration of DD 865397 of July 26, 1991. In that ruling, two women's cotton woven sleeveless garments were classified as women's jumpers in subheading 6211.42.0060, HTSUSA, which provides for, among other things, women's cotton jumpers. Garments which are classified in that subheading fall within textile category 359. FACTS: The garments at issue, styles 17403 and 7403, are women's 100 percent woven cotton garments. The garments are identically styled except that style 7403 is a misses' size six in a red/green print and style 17403 is a misses' petite size eight in a navy print. The garments are sleeveless and feature a full- front opening secured by twelve buttons, somewhat large armholes, scoop neckline, horizontal seam at the slightly dropped waist, pleated skirt portion and side seam pockets. The garments were classified as jumpers in DD 865397 due to a belief that the garments did not provide sufficient upper body coverage to be worn without a blouse or shirt. The National Import Specialist who specializes in this merchandise examined these garments and agrees they lack sufficient upper body coverage to be considered dresses. -2- ISSUE: Are styles 17403 and 7403 classifiable as jumpers as ruled in DD 865397 or as dresses? 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, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]." The classification of the garments at issue turns on whether there exists sufficient upper body coverage for the garments to be worn without a blouse or shirt as dresses. The armholes for the garments are somewhat large and thus have called into question whether these garments can truly be worn as dresses. The National Import Specialist in New York examined the garments on a mannequin. Pictures of the garments on the mannequin show that the garments lack sufficient coverage around the armhole area to allow for wear of the garments without a blouse or shirt. HOLDING: The garments at issue, styles 17403 and 7403, were correctly classified in DD 865397 as jumpers in subheading 6211.42.0060, HTSUSA. Garments so classified fall within textile category 359 and are dutiable at 8.6 percent ad valorem. Your request for classification of certain handbags submitted with styles 17403 and 7403 will be answered in a separate ruling letter. 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. -3- 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
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