The tariff classification of four women’s woven garments from Korea

NY F85445 April 25, 2000 CLA-2-62:RR:NC:TA:360 F85445 CATEGORY: Classification TARIFF NO.: 6204.62.4020; 6206.30.3010; 6211.42.0054 Ms. Alison M. Baron Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street New York, NY 10004 RE: The tariff classification of four women’s woven garments from Korea Dear Ms. Baron: In your letter dated February 20, 2000, you requested a classification ruling on behalf of Donna Karan Intimates, a division of Wacoal America, Inc. This letter replaces NY ruling F83587, dated March 27, 2000. A clerical error was identified in that letter for one of the style numbers. That clerical error has been corrected in the text below. Four samples were submitted with your request, styles 411040, 416081,411034 and 416034. You state that all of the garments are constructed from 100 percent cotton woven fabric and that they are designed, marketed and sold as part of DKNY Underwear’s sleepwear line. Style 411040 is a woman’s shirt. The body of the garment is constructed from four panels sewn together lengthwise and features a half-moon neckline with a small bow; elasticized short sleeves with button closures; a full front opening secured by four buttons; a shirt-tail bottom; and side vents. On the left side of the shirt above the vent is a small label bearing the DKNY logo. Style 416081 is a pair of women's cropped pants. The garment features wide, hemmed leg openings; a partially exposed drawstring at the sides; and a small label bearing the DKNY logo in the center, front which serves as a loop for the drawstring. Style 411034 is a women's pullover. The garment features a stand-away collar; long sleeves; and a partially elasticized rear waistband with a functional drawstring on the front. There is a small patch pocket on the left sleeve, above the elbow, with a small DKNY label. Although you characterize the garment as cropped, we find that it extends from the shoulders to slightly below the waist. Style 416034 is a pair of women's pants. The garment extends to the ankles and features a partially elasticized rear waistband with a drawstring closure at the front; and a rear patch pocket with the DKNY label. You have stated that styles 411034 and 416034 are lined with a lightweight cotton knit fabric; the garments are in fact reversible. The jersey knit fabric is in a coordinating solid color and is visible at the arm, neck and leg openings of the woven side of the garment. The knit side of both garments features patch pockets and openings to allow the drawstrings to be used. Although you have indicated that these garments are part of the DKNY Underwear "Back to School" sleepwear grouping and are sold as sleepwear in intimate apparel departments, we do not believe they are intimate garments of heading 6208, HTS. Based on the appearance of the garments, the styling, fabric, cut, or construction of the garments, there is nothing which indicates that they are designed primarily for sleeping, or which would preclude them from being worn at informal social occasions in and around the home. Because of the ambiguous nature of the garments, we must look at the extrinsic information presented to support your claim. In Headquarters ruling 962828 of March 2, 2000, which dealt with the classification of other garments designed for the "savvy DKNY customer", it was stated: Since the garments possess “designers characteristics of causal wear”… the mere fact that they will be sold in the intimate apparel departments of stores does not persuade us that they are classifiable as sleepwear. It is well established that intimate apparel departments include merchandise other than intimate apparel…Customs has rejected claims that imported merchandise should be classified solely on how a company characterizes itself, its product line or where it locates its business." Accordingly, the garments are precluded from classification under heading 6208, HTS. The applicable subheading for styles 416081 and 416034 will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's woven trousers, of cotton. The rate of duty will be 17 percent ad valorem. The applicable subheading for style 411034 will be 6211.42.0054, Harmonized Tariff Schedule of the United States (HTS), which provides for women's woven blouses with two or more colors in the warp and/or filling, excluded from heading 6206, of cotton. The rate of duty will be 8.3 percent ad valorem. The applicable subheading for style 411040 will be 6206.30.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's woven shirts with two or more colors in the warp and/or the filling. The rate of duty will be 15.8 percent ad valorem. Styles 411034 and 411040 fall within the textile category designation 341; styles 416081 and 416034 fall within the textile category designation 348. Based upon international textile trade agreements, garments imported from Korea are subject to a visa requirement and quota restraints. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patricia Schiazzano at 212-637-7080. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division