us-cbp-cross-rulings-hq-081898•HQ 081898: Tariff classification of shorts and bandeaus
HQ 081898: Tariff classification of shorts and bandeaus
us-cbp-cross-rulings-hq-081898HQ 081898: Tariff classification of shorts and bandeausGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 081898
July 20, 1988
CLA-2 CO:R:C:G: 081898 DSN
CATEGORY: Classification
TARIFF NO.: 381.6585; 384.5299; 6211.11.2010; 6211.42.0050
Mr. Rumi Kobara
Import Manager
340 Brannan Street, Suite 500
San Francisco, CA 94107
RE: Tariff classification of shorts and bandeaus
Dear Mr. Kobara:
Your inquiry of November 11, 1987, on behalf of Wilkes
Sport, concerning the tariff classification of men's shorts and a
women's bandeau under the Tariff Schedules of the United States
Annotated (TSUSA), was referred to this office for a direct
reply. Samples produced in Hong Kong were submitted for
examination.
FACTS:
The sample men's shorts, style no. FM352559, consist of a
100 percent cotton shell and a fully elasticized waistband
through which a drawstring is threaded. The garment contains a
lightweight nylon tricot liner, and side seam pockets and one
rear pocket that is partially secured with a button closure.
The sample women's bandeau, style no. FW317059, is 100
percent cotton with a nylon lining, and features a shirred
elasticized back. The front of the garment contains an inch-wide
elastic band at the lower edge. There is elastic around the
edges of the cups, with a stay in each side seam.
ISSUE:
Whether the men's garment should be classified as shorts or
swimtrunks and how the women's bandeau should be classified.
LAW AND ANALYSIS:
In Hampco Apparel, Inc. v. U.S., Slip Op. 88-12 (Ct. Int'l
Trade, decided January 28,1988), the Court addressed the
distinction between men's garments considered to be shorts and
those which are swimwear. The Court's criteria for determining
-2-
whether a garment is shorts or swimwear are as follows:
(1) whether the garment has an elasticized
waistband through which a drawstring is
threaded;
(2) whether the garment has an inner lining
of lightweight material, namely, nylon
tricot, and
(3) whether the garment was designed and con-
structed for swimming.
Id. at 7. If all of the above criteria are present, the garment
is treated as swimwear. Id. With respect to the instant
merchandise, the garments contain an elasticized waistband with a
drawstring and an inner lining of nylon tricot. Further, your
letter states that this style was designed prior to production to
include all the requirements for swimtrunks. We agree that they
are intended to be used for swimming. Pursuant to Hampco, they
are classified as swimwear.
With respect to the bandeau, we have consistently precluded
these types of articles from classification as blouses because
they do not extend from the neck or shoulders to the vicinity of
the waistline. Textile Category Guidelines for Fabric and
Garments Reported Under Various Categories, CIE 6/87, p. 32.
Garments which cover the chest area only but reach neither to the
shoulders nor to the waist are included as tops. Id. at 26.
Bandeaus fit within this description and are similar in design to
tube-type garments which are classified as a tops. This type of
garment in other fabrics has been classified as tops; however,
there is no statistical breakout for cotton, not knit, tops under
the TSUSA. Consquently, under the TSUSA we must classify this
garment in a provision for other women's wearing apparel. HRL
081411 of March 10, 1988.
HOLDING:
In view of the foregoing, the swimtrunks are classified
under the provision for men's or boys' wearing apparel, not
ornamented, of cotton, not knit, item 381.6585, TSUSA, textile
category 359, dutiable at the rate of 8 percent ad valorem.
The bandeau is classified under the provision for other
women's wearing apparel, of cotton, not ornamented, not knit,
other, other, other, item 384.5299, TSUSA, textile category 359,
dutiable at the rate of 8 percent ad valorem.
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The proposed Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) is scheduled to replace the TSUSA. The HTSUSA
provision applicable to the above described merchandise is
subheading 6211.11.2010, which provides for men's swimwear, of
cotton, textile category 359, dutiable at the rate of 8 percent
ad valorem.
The HTSUSA has a specific breakout for women's cotton tops,
not knitted or crocheted, subheading 6211.42.0050, HTSUSA,
textile category 341, dutiable at the rate of 8.6 percent ad
valorem. This classification represents the present position of
the Customs Service regarding the dutiable status of the
merchandise under the proposed HTSUSA. If there are changes
before enactment, this advice may not continue to be applicable.
Sincerely,
John Durant, Director
Commercial Rulings Division
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