us-cbp-cross-rulings-hq-082665•HQ 082665: Request for reconsideration of New York ruling 827850
HQ 082665: Request for reconsideration of New York ruling 827850
us-cbp-cross-rulings-hq-082665HQ 082665: Request for reconsideration of New York ruling 827850Guidance
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 082665
January 26, 1989
CLA-2 CO:R:C:G 082665 SM 082256 SM 827850
CATEGORY: Classification
TARIFF NO: HTSUS 6208
John B. Pellegrini, Esq.
Ross and Hardies
529 Fifth Avenue
New York, NY 10017-4608
RE: Request for reconsideration of New York ruling 827850
Dear Mr. Pellegrini:
Your letter of August 10, 1988, was submitted on behalf
of Associated Merchandising Corporation (AMC), in support of
their May 4 request for reconsideration of New York ruling
827850 of April 15. You also appeared with a representative
of AMC at a meeting at Customs Headquarters on January 11.
FACTS:
In file 827850, six styles of women's garments, 198,
199, 707, 1605, 1707, and 5106, were variously classified as
shirts, trousers, and components of an ensemble. Samples were
submitted along with this request for reconsideration. With
the exception of Style 5106, which is of a woven cotton
fabric, all are of polyester satin.
Your position is that all are classifiable under heading
6208, Harmonized Tariff Schedule of the United States Anno-
tated (HTSUSA), a provision including women's nightdresses and
pajamas and similar articles. Your letter and that of AMC
state that AMC member stores have purchased the merchandise as
sleepwear, and you include copies of purchase orders showing
nightwear department numbers. You have also provided state-
ments from several of the stores indicating that the merchan-
dise will be displayed and sold only in their nightwear de-
partments. You also state that the merchandise was designed
and intended for use as nightwear, and you enclose a brief
statement from the manufacturer to that effect. You have also
provided advertising copy for similar merchandise indicating
that it is marketed as nightwear.
ISSUE:
Are the six styles classifiable as shirts and trousers
or as nightdresses, pajamas, and similar articles?
-2-
LAW AND ANALYSIS:
Classification under the HTSUSA is in accordance with
the General Rules of Interpretation (GRI's). GRI 1 provides
that classification is determined first in accordance with the
terms of the headings of the tariff and any relative section
and chapter notes.
Heading 6208, HTSUSA, provides, both by its terms and as
set out in the Explanatory Notes, the official interpretation
of the HTSUSA at the international level, for two groups of
articles. One is certain women's underclothing. The other
includes nightdresses, pajamas, negliges, bathrobes and beach-
robes, and similar articles for women and girls. The notes
state that garments of the latter group are usually worn in-
doors; beachrobes constitute an obvious exception.
The Revised Textile Category Guidelines, C.I.E. 13/88,
reflect the many past Customs Service decisions to classify as
pajamas and other nightwear those garments worn to bed for
sleeping. T.D. 87-118 reiterated Customs' position that
nightwear is sleepwear, and that garments advertised and sold
as dresses, shirts, trousers, beachrobes, or other nonsleep
articles are not classifiable as nightwear. This position is
consistent with the judgment in Mast Industries v. United
States, 9 CIT 549 (1985), aff'd, 786 F. 2d 1144 (Fed. Cir.
1986), that nightclothes are garments to be worn to bed, and
that the garment in question, found to to be designed, manu-
factured, marketed, and used as nightwear, was so classifi-
able. We find no inconsistency in applying these same prin-
ciples to classification of pajamas, nightdresses, and simi-
lar garments under the HTSUSA.
Many garments are clearly and indisputably nightwear;
they generally do not come before Customs for rulings because
there is no doubt as to their tariff classification. Diffi-
culties arise when garments claimed to be nightwear resemble
dresses, shirts, trousers, or other garments intended to be
worn not in the privacy of the bedroom but for public view.
The more closely an importer's merchandise resembles these
outerwear garments in color, style, and fabric, the more dif-
ficulty he will have, obviously, in establishing for Customs
officials that that merchandise is sleepwear.
The difficulty, moreover, is not merely that the styles
themselves are ambiguous; the environment of sale is equally
so. Examination of the trade press indicates that sleepwear/
intimate apparel departments of stores have sought to boost
-3-
their sales by offering a variety of clothes in addition to
sleepwear and underwear. Visits to the stores themselves
reveal that this is indeed the case. Thus, an importer's
claim that his merchandise is sold in a sleepwear department
cannot be conclusive of its classification. In many cases,
garments sold in these departments are indistinguishable from
those sold elsewhere.
In determining whether a particular garment is to be
worn to bed for sleeping, Customs will consider the sample it-
self and whatever information the importer can supply about
how the garment is to be marketed and sold. We must also con-
sider how the same or virtually the same article is advertised
and sold by others. In some cases we receive samples of the
same merchandise from different importers requesting different
classifications. With regard to documentation in support of a
claimed classification, letters of credit, purchase orders,
contracts, confirmations, and other documentation incidental
to the purchase of the merchandise cannot be regarded as con-
clusive. These documents can be self-serving and do not
necessarily reflect how merchandise is advertised in the U.S.
market.
With regard to the submitted satin samples, there is
considerable advertising for similar shirts and trousers, in
both silk and synthetic fabrics, as shirts and trousers.
Sometimes they are sold as separate pieces, and sometimes they
are sold together, in the manner of pajamas. Thus, while such
garments are sometimes advertised as pajamas and nightshirts,
as AMC has pointed out, they are also advertised as "versatile
shirts," "shirts," "free-floating shirt," "radiant brights for
at home or out," "over slacks, with a skirt, or in bed . . .
the perfect choice," "lounging and relaxing" clothes, and gar-
ments "perfect for festive occasions at home or out on the
town." They are shown being worn with beads, earrings and
high-heeled shoes, and are clearly marketed as shirts and
trousers. Thus, they are commonly marketed as other than
sleepwear. Consumers will take them where they find them.
With regard to Style 5106, no particular evidence has
been presented that persuades us to revoke the decision of the
New York Region.
-4-
HOLDING:
File 827850 is affirmed. However, it appears that the
rate of duty for the shirt component of Style 1707 was mis-
stated. The rate is 28.6 percent.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director of Customs
New York Seaport Area
cc: Legal Reference Section
cc: CITA
cc: NIS Eileen Crowley
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