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.  














                                         -3-

               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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