H306760

U.S. Department of Homeland Security Washington, DC 20229 U.S. Customs and Border Protection HQ H306760 October 27, 2020 OT:RR:CTF:FTM H306760 MJD CATEGORY: Classification TARIFF NO.: 6104.43.20; 6104.63.20; 6114.30.10 Assistant Center Director Apparel, Footwear, & Textile CEE U.S. Customs and Border Protection 1100 Raymond Blvd. Newark, NJ 07102 Attn: Kathleen Cheney, Supervisory Import Specialist; Jason Lemieux, Import Specialist RE: Internal Advice Request; Tariff Classification of Women’s Garments Dear Assistant Center Director: This is in response to the internal advice request, dated October 24, 2019, initiated by Exist Inc. (“Exist” or “the importer”), concerning the tariff classification of several women’s garments under the Harmonized Tariff Schedule of the United States (“HTSUS”). The garments consist of the following: a top and shorts set identified as style 1710, a dress identified as style LSD7315, pants identified as style LP6064, and a top identified as style LS6414. Our decision is set forth below. FACTS: The merchandise at issue concerns several women’s garments that the importer states are meant to “be worn over bathing suit[s] while lounging by the beach or at the pool.” Style 1710 is described as a cover-up set consisting of a top and shorts. The garments of the set are composed of 100 percent polyester mesh knit fabric. The top is a long sleeve crop top that does not reach the waist and features a scoop front neckline and a hemmed bottom. The garment has sufficient bust coverage. The pull on shorts have a 1.5-inch elasticized waistband and hemmed leg openings. Exist argues that the top is classified in subheading 6108.92.0030, HTSUSA (Annotated), which provides for “Women’s or girls’ slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of man-made fibers: Other: Women’s.” The shorts are classified in subheading 6104.63.2030, HTSUSA, which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Shorts: Women’s.” Style LSD7315 is described a women’s dress cover-up. The dress is composed of 100 percent polyester openwork mesh knit fabric. It is sleeveless and features a finished front scoop neckline, a finished racer back panel, finished armholes, and a hemmed bottom extending above the mid-thigh all the way around. Exist argues that the dress is classified in subheading 6108.92.0030, HTSUSA, which provides for “Women’s or girls’ slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of man-made fibers: Other: Women’s.” Style LS6414 is described as a women’s top cover-up. The top is composed of 100 percent polyester mesh knit fabric. It is a short sleeve crop top that does not reach the waist and features a scoop front neckline and a hemmed bottom. The garment has sufficient bust coverage. Exist argues that the top is classified in subheading 6108.92.0030, HTSUSA, which provides for “Women’s or girls’ slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of man-made fibers: Other: Women’s.” Style LP6064 is described as a women’s pants cover. The pull on pants are 100 percent polyester mesh knit fabric. It features a 1.5-inch elasticized waistband and hemmed leg openings. Exist argues that the pants are classified in subheading 6104.63.2030, HTSUSA, which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Shorts: Women’s.” ISSUE: What is the tariff classification of women’s garments at issue (styles 1710, LSD7315, LS6414, and LP6064)? LAW AND ANALYSIS: Classification decision under the HTSUS is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The 2019 HTSUS provisions under consideration are as follows: 6104: Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: 6104.43: Of synthetic fibers: 6104.43.20: Other… 6104.43.2010: Women’s… Trousers, bib and brace overalls, breeches and shorts: 6104.63: Of synthetic fibers: Other: 6104.63.20: Other… Trousers and breeches: Women’s: 6104.63.2011: Other… Shorts: 6104.63.2030: Women’s… * * * * * 6108: Women’s or girls’ slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: 6108.92.00: Of man-made fibers… Other: 6108.92.0030: Women’s… * * * * * 6114: Other garments, knitted or crocheted: 6114.30: Of man-made fibers: 6114.30.10: Tops… 6114.30.1020: Women’s or girls’… * * * * * The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The EN for heading 61.08 states, in pertinent part: This heading covers two separate categories of knitted or crocheted clothing for women or girls, namely slips, petticoats, briefs, panties and similar articles (underclothing) and nightdresses, pajamas, négligés, bathrobes (including beachrobes), dressing gowns and similar articles. * * * * * Cover-ups, while not enumerated in heading 6108, HTSUS, are “similar articles” to bathrobes and beachrobes, classified in heading 6108, HTSUS, under the principle of ejusdem generis, which means of the same kind. The principle of ejusdem generis provides that where specific words of description are followed by a general word or phrase, the general word or phrase will refer to the specific words of description. See Totes, Inc. v. United States, 69 F.3d 495, 498 (Fed. Cir. 1995). Therefore, cover-ups are ejusdem generis with bathrobes and beachrobes. See Headquarters Ruling Letter (“HQ”) 964641, dated May 21, 2011, which provides that bathrobes and beachrobes, while worn in different settings, are “both designed to be worn after the wearer has been in the water. They absorb water, provide warmth, protect the body, and cover the body for modesty purposes.” As a result, cover-ups classified in heading 6108, HTSUS, have the same qualities. The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, C.I.E. 13/88, November 23, 1988 (“Guidelines”), state the following regarding the physical characteristics of “dressing gowns, including bath robes, beach robes, lounging robes and similar apparel:” Physical characteristics, which are expected in garments included in this category include: Looseness. Length, reaching to the mid-thigh or below. Usually a full or partial opening, with or without a means of closure. Sleeves are usually, but not necessarily, present. The importer provides that the top of style 1710, the top of style LS6414, and the dress of sty

Classification decision under the HTSUS is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.The 2019 HTSUS provisions under consideration are as follows:6104: Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: 6104.43: Of synthetic fibers: 6104.43.20: Other…6104.43.2010: Women’s… Trousers, bib and brace overalls, breeches and shorts:6104.63: Of synthetic fibers: Other: 6104.63.20: Other… Trousers and breeches: Women’s: 6104.63.2011: Other… Shorts:6104.63.2030: Women’s…* * * * *6108: Women’s or girls’ slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: 6108.92.00: Of man-made fibers… Other: 6108.92.0030: Women’s… * * * * *6114: Other garments, knitted or crocheted: 6114.30: Of man-made fibers: 6114.30.10: Tops…6114.30.1020: Women’s or girls’… * * * * *The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).The EN for heading 61.08 states, in pertinent part: This heading covers two separate categories of knitted or crocheted clothing for women or girls, namely slips, petticoats