H325451

 HQ H325451 August 4, 2022 OT:RR:CTF:FTM H325451 TJS CATEGORY: Classification TARIFF NO.: 6106.10.00 Lesa Hubbard JC Penney Purchasing LLC 2401 S. Stemmons Freeway, Ste. 4000 Lewisville, TX 75067 RE: Tariff classification of women’s knit tops with detachable pockets Dear Ms. Hubbard, This is in response to your request, filed on behalf of JC Penney Purchasing LLC, dated April 20, 2022, for a binding ruling regarding the tariff classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of a women’s knit top with either a sewn-in or detachable inner pocket. The National Commodity Specialist Division forwarded your request to our office. FACTS: The garment at issue, Item 304271, is a woman’s long sleeve knit top. According to your ruling request, the garment is made of 57% cotton, 38% polyester and 5% spandex jersey. The outer surface of the garment’s fabric measures more than 9 stitches per two centimeters in the direction the stitches were formed. It has a five-button closure at the V-shaped neckline and a hemmed curved bottom that reaches to below the waist. The garment has a self-fabric small pouch, which you refer to as a coin pocket, located on the inside seam of the garment below the wearer’s waist. The pouch has an overlap opening. You provided a sample of the garment with the pouch sewn into the side seam, but you note that the designer may choose to make the pouch detachable with a button or by Velcro. You provided three different pocket sizes for our review and response: Pocket #1 measures 1.5” x 1.5” Pocket #2 measures 2” x 1-3/4” Pocket #3 measures 3” x 2-1/4” ISSUE: What is the tariff classification of the women’s knit top with a detachable pocket/pouch? LAW AND ANALYSIS: Classification decisions under the HTSUS are 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. GRI 3 states that, when by application of GRI 2(b) goods are prima facie classifiable under two or more headings, classification shall be effected as follows: The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. * * * The 2022 HTSUS headings under consideration are as follows: 6106: Women’s or girls’ blouses, shirts and shirt-blouses: 6110: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: * * * Note 4 to Chapter 61, HTSUS, provides: 4. Headings 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stiches per linear centimeter in each direction counted on an area measuring at least 10 cm by 10 cm. Heading 6105 does not cover sleeveless garments. “Shirts” and “shirt-blouses” are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline. “Blouses” are loose-fitting garments also designed to cover the upper part of the body but may be sleeveless and with or without an opening at the neckline. “Shirts”, “shirt-blouses” and “blouses” may also have a collar. * * * In interpreting the HTSUS, the Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System may be utilized. The ENs represent the official interpretation of the tariff 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 (Aug. 23, 1989). The EN to GRI 3(b) states, in pertinent part: (VI) This second method relates only to: (i) Mixtures. (ii) Composite goods consisting of different materials. (iii) Composite goods consisting of different components. (iv) Goods put up in sets for retail sales. It applies only if Rule 3 (a) fails. (VII) In all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. (IX) For the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts. * * * The ENs to heading 6106, HTSUS, provide in pertinent part: This heading does not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm x 10 cm (see Chapter Note 4). Garments not regarded as women’s or girls’ blouses, shirts or shirt blouses and excluded from this heading in accordance with Chapter Note 4 are generally classified as follows: Having pockets below the waist; as jackets of heading 61.04 or as cardigans of heading 61.10. Having a ribbed waistband or other means of tightening at the bottom of the garment, or having an average of less than 10 stitches per linear centimetre; heading 61.02 or 61.10. * * * The issue before us is whether the detachable pouch is a “pocket” contemplated by Note 4 to Chapter 61. You assert that Note 4 excludes the garment from classification in heading 6106, HTSUS, as a women’s blouse or shirt because the garment has a pocket below the waist. You believe that “no matter the size of the inside coin pocket or the fact it may be detachable,” Item 304271 is properly classified in subheading 6110.20.2079, HTSUSA (“Annotated”), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other.” Item 304271 is comprised of two components: the top and the pouch. According to EN IX for GRI 3(b), a “composite good” is a good that is “made up of different components,” which may be “separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.” Here, the top and pouch meet the description of a composite good under the EN. The top and pouch are separable components that are adapted to each other and are mutually complementary based on the means of a

Classification decisions under the HTSUS are 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.  GRI 3 states that, when by application of GRI 2(b) goods are prima facie classifiable under two or more headings, classification shall be effected as follows: The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. * * * The 2022 HTSUS headings under consideration are as follows:6106: Women’s or girls’ blouses, shirts and shirt-blouses:6110: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted:* * *Note 4 to Chapter 61, HTSUS, provides: 4. Headings 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stiches per linear centimeter in each direction counted on an