H327212

HQ H327212 June 16, 2023 OT:RR:CTF:FTM H327212 PJG CATEGORY: Classification TARIFF NO.: 6110.30.30 Ms. Kerry Caban PVH Corporation 285 Madison Avenue New York, New York 10017 RE: Tariff classification of a knit women’s upper body garment Dear Ms. Caban: This is in response to your correspondence, dated July 19, 2022, requesting a binding ruling on behalf of PVH Corporation (“PVH”), concerning the tariff classification of a knit woman’s upper body garment (Item No. 9083WWTH or WW33809) under the Harmonized Tariff Schedule of the United States (“HTSUS”). Your client initially requested a binding tariff classification ruling from the National Commodity Specialist Division (“NCSD”), and the request was forwarded to our office for a response. You provided a sample of the garment, which we are returning to you. FACTS: The garment (Item No. 9083WWTH or WW33809) is a women’s knit upper body garment and you indicate that it is constructed of 94% viscose and 6% elastane. The stitch count measures more than 10 stitches per linear centimeter measured in both directions counted on an area measuring at least 10 centimeters by 10 centimeters. The sleeveless garment extends from the shoulders to below the waist and features a surplice neckline, a self-fabric drawcord at the waist (with metal tips), and a straight, hemmed bottom. ISSUE: Whether the women’s knit upper body garment is a blouse of heading 6106, HTSUS, which provides for “Women’s or girls’ blouses and shirts, knitted or crocheted” or a pullover of heading 6110, HTSUS, which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted.” LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is made in accordance with the General Rules of Interpretation (“GRI”). 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 on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The 2023 HTSUS provisions under consideration are as follows: 6106 Women’s or girls’ blouses and shirts, knitted or crocheted: 6110 Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: * * * 6110.30 Of man-made fibers: * * * Other: * * * Other: 6110.30.30 Other Note 1 to Chapter 54, HTSUS, states, in pertinent part, as follows: Throughout the tariff schedule, the term “man-made fibers” means staple fibers and filaments of organic polymers produced by manufacturing processes, either: * * * (b) By dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates. The terms “synthetic” and “artificial”, used in relation to fibers, mean: synthetic: fibers as defined at (a); artificial: fibers as defined at (b). Strip and the like of heading 5404 or 5405 are not considered to be man-made fibers. The terms “man-made”, “synthetic” and “artificial” shall have the same meanings when used in relation to “textile materials”. Note 1 to Chapter 61, HTSUS, states that “[t]his chapter applies only to made up knitted or crocheted articles.” Note 4 to Chapter 61, HTSUS, provides as follows: 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. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the “official interpretation of the Harmonized System” at the international level. See 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). 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 id. The EN to 61.06 provides, in relevant part, as follows: * * * 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). * * * The subject garment is classifiable in Chapter 61, HTSUS, because it is a knit article in accordance with Note 1 to Chapter 61, HTSUS. Moreover, the subject garment is not excluded from heading 6106, HTSUS, by Note 4 to Chapter 61, HTSUS, because it does not meet the exclusions provided for in that note, specifically it does not have “pockets below the waist, … a ribbed waistband or other means of tightening at the bottom of the garment.” The subject garment also measures more than 10 stiches per linear centimeter in each direction counted on an area measuring at least 10 cm by 10 cm. Next, we must determine whether the subject garment meets the definitions for “shirts,” “shirt-blouses” or “blouses” provided for in Note 4 to Chapter 61, HTSUS. Note 4 to Chapter 61, HTSUS, defines “shirts” and “shirt-blouses” as “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.” The subject garment is sleeveless, which does not fit the sleeve length requirement of “shirts” or “shirt-blouses.” Also, the subject garment has a surplice neckline, therefore, it does not have a “full or partial opening starting at the neckline,” which is required for a “shirt” or “shirt-blouse.” Accordingly, the subject garment is not a “shirt” or “shirt-blouse.” Note 4 to Chapter 61, HTSUS, defines “blouses” as “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.” To determine whether the subject garment is a “blouse” of heading 6106, HTSUS, we must determine whether the garment is “loose-fitting.” This term is not defined in the legal notes, the ENs, or in previously issued CBP rulings. “When…a tariff term is not defined in either the HTSUS or its legislative history,” its correct meaning is its common or commercial meaning. See Rocknel Fastener, Inc. v. United States, 267 F.3d 1354, 1356 (Fed. Cir. 2001). “To ascertain the common meaning of a term, a court may consult ‘dictionaries, scientific authorities, and other reliable information sources’ and do ‘lexicographic and other materials.’” Id. at 1356-1357 (quoting C.J. Tower & Sons v. United States, 69 C.C.P.A. 128, 673 F.2d 1268, 1271 (1982); Simod Am. Corp. v. United States, 872 F.2d 1572, 1576 (Fed. Cir. 1989)). The Oxford English Dictionary defines “loose” in the context of clothes as “[n]ot clinging close to the figure; loosely-fitting.” OED Online, Oxford University Press, March 2022, www.oed.com/view/Entry/110192 (last visited April 27, 2023). In Headquarters Ruling Letter (“HQ”) 951900, dated September 28, 1992, CBP suggested that to determine whether the garment is “loose-fitting,” we place the garment on a size 10 (medium) mannequin. Similarly, in HQ H293112, dated April 26, 2018

Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is made in accordance with the General Rules of Interpretation (“GRI”). 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 on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.The 2023 HTSUS provisions under consideration are as follows:6106 Women’s or girls’ blouses and shirts, knitted or crocheted:6110 Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: * * *6110.30 Of man-made fibers: * * * Other: * * * Other: 6110.30.30 OtherNote 1 to Chapter 54, HTSUS, states, in pertinent part, as follows: Throughout the tariff schedule, the term “man-made fibers” means staple fibers and filaments of organic polymers produced by manufacturing processes, either:* * *(b) By dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.The terms “synthetic” and “artificial”, used in relation to fibers, mean: synthetic: fibers as defined at (a); artificial: fibers as defined at (b). Strip and the like of heading 5404 or 5405 are not considered to be man-made fibers.The terms “man-made”, “synthetic” and “artificial” shall have the same meanings when used in relation to “textile materials”.Note 1 to Chapter 61, HTSUS, states that “[t]his chapter applies only to made up knitted or crocheted articles.” Note 4 to Chapter 61, HTSUS, provides as follows: Headings 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed