us-cbp-cross-rulings-hq-081902•HQ 081902: Tariff classification of a men's cotton terry shower wrap
HQ 081902: Tariff classification of a men's cotton terry shower wrap
us-cbp-cross-rulings-hq-081902HQ 081902: Tariff classification of a men's cotton terry shower wrapGuidance
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 081902
May 18, 1988
CLA-2 CO:R:C:G 081902 CMR 828325
CATEGORY: Classification
TARIFF NO: 381.0890; 6211.32.0080
Mr. John Goodrich
Fingerhut Corporation
4400 Baker Road A195
Minnetonka, MN 55343
RE: Tariff classification of a men's cotton terry shower wrap
Dear Mr. Goodrich:
This is in response to your letter of January 29, 1988,
requesting a ruling on the tariff classification of a men's
cotton terry shower wrap which will be imported from Turkey.
FACTS:
The submitted sample is a woven 100 percent cotton terry
shower wrap for men. The waistband is partially elasticized at
the rear. Velcro along the front portion of the waistband
provides a means of closure allowing the garment to be securely
wrapped around the waist. The garment has a pocket about five
inches below the waist on the left front side. The pocket is
ornamented with "His" embroidered upon it.
You stated that you have been advised locally that the
garment is classifiable in item 381.5020, Tariff Schedules of the
United States Annotated (TSUSA). You further stated that you
believe the garment is classifiable under subheading 6207.91.1000
or 6207.91.3000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
ISSUE:
Whether the garment at issue is classifiable in item
381.5020, TSUSA, and 6207.91.1000, HTSUSA, or 6207.91.3000,
HTSUSA, or some other provisions of the tariff schedules.
LAW AND ANALYSIS:
Apparently, the advice you received was based on a belief
that the garment is classifiable in the provision for dressing
gowns, including bathrobes and beach robes. This belief is in
-2-
error. A robe is a long, loose garment. This garment is neither
long nor loose. It does not extend above the waist, and it fits
snugly with the velcro closure. It is not a garment likely to be
worn for lounging, but would more likely be worn in a sauna or
used as a wrap-around while shaving.
HOLDING:
The garment at issue is classifiable in the provision for
other men's and boys' wearing apparel, ornamented, of cotton,
other, not knit, other, other, in item 381.0890, TSUSA, textile
category 359. The rate of duty is 14 percent ad valorem.
Under the proposed HTSUSA, the garment is classifiable in the
provision for other garments, men's or boys', of cotton, other,
in subheading 6211.32.0080, HTSUSA, textile category 359. The
rate of duty is 8.6 percent. This classification represents the
present position of the Customs Service under the proposed
HTSUSA. If changes occur before enactment, this advice may not
continue to be applicable.
Your sample will be returned, as requested, under separate
cover.
Sincerely,
John Durant
Acting Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: NIS Gerard Shea
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