H334342

HQ H334342 November 14, 2023 OT:RR:CTF:FTM H334342 PJG CATEGORY: Classification; Marking TARIFF NO.: 6106.10.00, 6110.20.20 Ms. Janie Carrejo Francesca’s 8760 Clay Road Houston, Texas 77080 RE: Tariff classification of knit women’s upper body garments with ribbed knit waistband Dear Ms. Carrejo: This is in response to your correspondence, dated July 26, 2023, requesting a binding ruling on behalf of Francesca’s, concerning the tariff classification of three styles of women’s knit upper body garments (Styles GBVH0080, GBJH-0078 and BVRLYHILLS) and one style girls’ knit upper body garment (Style GBKW-7806) under the Harmonized Tariff Schedule of the United States (“HTSUS”). You 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 one sample of each garment, which we are returning to you. FACTS: Style GBJH-0078 is a women’s knit upper body pullover-style garment that you state is constructed of 65% cotton and 35% polyester. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The garment features a crew neckline, long sleeves with rib knit cuffs and a rib knit bottom that reaches to below the waist. Style GBVH-0080 is a women’s knit upper body pullover-style garment that you state is constructed of 65% cotton and 35% polyester. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The garment features a crew neckline, long sleeves with rib knit cuffs and a rib knit bottom that reaches to below the waist. Style GBKW-7806 is a girl’s knit upper body pullover-style garment that you state is constructed of 60% cotton and 40% polyester. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The garment features a crew neckline, long sleeves with rib knit cuffs and a rib knit bottom that reaches to below the waist. Style BVRLYHILLS is a women’s upper body pullover-style garment that you state is constructed of 65% cotton and 35% polyester. The outer surface of the garment’s fabric measures at least 10 or more stitches per linear centimeter measured in both directions. The garment extends from the shoulders to below the waist and features a rib knit crew neckline, contrasting color letters on the front panel, long sleeves with rib knit cuffs, side seam slits, and a non-tightening rib knit bottom. The hang tags and labels on the inside seam of the four subject knit upper body garments are marked “Made in Türkiye.” ISSUES: What is the tariff classification of the subject knit upper body garments? Are the words “Made in Türkiye” an acceptable country of origin marking for the subject knit upper body garments? 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: 6106.10.00 Of cotton * * * 6110 Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: * * * 6110.20 Of cotton: 6110.20.10 Containing 36 percent or more by weight of flax fibers 6110.20.20 Other Additional U.S. Rules of Interpretation (“AUSRI”) 1(d) provides as follows: [T]he principles of section XI regarding mixtures of two or more textile materials shall apply to the classification of goods in any provision in which a textile material is named. Note 2(A) to Section XI, HTSUS, states as follows: Goods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material. When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. 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 garments are classifiable in Chapter 61, HTSUS, because they are knit articles in accordance with Note 1 to Chapter 61, HTSUS. Moreover, the subject garments are not excluded from heading 6106, HTSUS, by Note 4 to Chapter 61, HTSUS, because they do not meet the exclusions provided for in that note. Specifically, they do not have “pockets below the waist, … a ribbed waistband or other means of tightening at the bottom of the garment.” With regard to the language “a ribbed waistband or other means of tightening at the bottom of the garment,” we note that the ribbed knit waistband needs to actually provide a means of tightening at the bottom of the garment. See Headquarters Ruling Letter (“HQ”) 966819 (June 21, 2004) (stating that the ribbed waistband is a “tightening exemplar” but also indicating that one would expect that a ribbed waistband would cause the garment “to gather or secure the garment against the wearer’s body”); and HQ 952707 (January 26, 1993) (stating that “the tightening described must be at the bottom of the garment, regardless of whether it is ribbed knit or some other type of tightening, such as a drawstring”). For Styles GBJH-0078 and GBKW-7806, based on an evaluation of the samples when draped on a size 10 (medium) mannequin, the ribbed waistband provides a means of tightening at the bottom of the garment because it causes gathering of the garment against the mannequin’s body. Therefore, in accordance with the requirements of Note 4 to Chapter 61, HTSUS, Styles GBJH-0078 and GBKW-7806 are not classifiable in heading 6106, HTSUS. Instead, we need to consider heading 61

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:6106.10.00 Of cotton * * *6110 Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: * * *6110.20 Of cotton:6110.20.10 Containing 36 percent or more by weight of flax fibers6110.20.20 Other Additional U.S. Rules of Interpretation (“AUSRI”) 1(d) provides as follows: [T]he principles of section XI regarding mixtures of two or more textile materials shall apply to the classification of goods in any provision in which a textile material is named. Note 2(A) to Section XI, HTSUS, states as follows: Goods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material.When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.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 gar