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HQ 950795


March 31, 1992

CLA-2 CO:R:C:T 950795 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6208.91.1010

Tommy Lai
Second Secretary
Hong Kong Economic & Trade Affairs
British Embassy
1233 20th Street, NW, Suite 504
Washington, D.C. 20036

RE: Classification of a cotton terry wrap; Note 8, Chapter 62; HRL 089248

Dear Mr. Lai:

This letter is in response to your inquiry of November 25, 1991, requesting the tariff classification and textile category of cotton terry wraps. A sample was submitted for examination.

FACTS:

The submitted sample is a bath wrap manufactured from a 100 percent woven cotton terry velour fabric. The wrap measures 23 inches long and features an elasticized top edge and two 7-inch velcro strips that act as a closure. The submitted information describes the item as "adult"; this merchandise is commonly worn by males and females and is not identifiable as designed exclusively for either. When worn by a female, the wrap extends from above the chest to approximately the mid-thigh; when worn by a male, the garment extends from the waist to approximately the knees.

ISSUE:

Whether the submitted merchandise is classified as a men's garment or as a women's garment?

Whether the submitted merchandise is classifiable as bathrobes, dressing gowns and similar articles, or instead, as other garments?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Because the merchandise at issue can be worn by both men and women, Note 8 to Chapter 62 is applicable. It provides that articles of this chapter which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.

Heading 6208, HTSUSA, provides for women's or girls' singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles. In Headquarters Ruling Letter (HRL) 089248, dated July 26, 1991, we ruled that a women's terry bath wrap, the same in all material respects to the garment here in question, was classifiable in Heading 6208. Consequently the merchandise at issue is classifiable in Heading 6208.

HOLDING:

The merchandise at issue is classified under subheading 6208.91.1010, HTSUSA, which provides for women's or girls' singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, other, of cotton, bathrobes, dressing gowns and similar articles, women's. The rate of duty is 8.5 percent ad valorem, and the textile category is 350.

The sample is being returned under separate cover.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Sincerely,

John Durant, Director

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