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HQ 954703

March 25, 1994

CLA-2 CO:R:C:T 954703 jb


TARIFF NO: 6204.42.3030; 6204.42.3050

Mrs. Nalini Patel
P.A.C. Imports Inc.
18 West 30th Street
New York, NY 10001

RE: Revocation of DD 866919, DD 840465 and NY 835096; women's garments at issue are dresses, not big shirts; Textile Category Guidelines, 13/88.

Dear Mrs. Patel:

On separate occasions Customs issued you the following rulings concerning the classification of women's "one size fits all" garments constructed of 100 percent cotton woven fabric: District Ruling Letter (DD) 866919, dated September 23, 1991, DD 840465, dated May 15, 1989, and NewYork Ruling Letter (NY) 835096, dated January 10, 1989.

Upon review, we are of the opinion that the classification of these garments was incorrect and therefore this ruling revokes those classification determinations. Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the proposed revocation of DD 866919, DD 840465 and NY 835096 was published on February 16, 1994, in the Customs Bulletin, Volume 28, Number 7.


The garments consist of style number 3723 (addressed in NY 835096), style number 4978/2492 (addressed in DD 866919) and style number 4328/2055 (addressed in DD 840465). All of the garments are manufactured from 100 percent woven cotton fabric. Aside from minor stylistic differences, all of the garments share the following characteristics: they extend approximately five inches below the knee and feature "one size fits all" sizing, a full front opening secured by buttons, breast patch pockets, short sleeves and deep tailed bottom, the highest point of which extends approximately four inches below mid-thigh.

Style number 3723 is manufactured from yarn dyed fabrics with two or more colors in the warp and/or filling and has a nine button closure, two breast pockets with flaps and a pointed collar. Style number 4978/2492 is manufactured from printed fabric and has an eight button closure, a notched collar, a left breast pocket and a right side-seamed pocket below the waist. Style number 4328/2055 has a V-neckline, a three button closure, a left breast pocket and a right side-seamed pocket.


Whether the garments are classifiable as dresses or as over- sized shirts?


Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance.

In HQ 952903, dated February 17, 1993, we issued you a determination on nearly identical merchandise classifying the ladies' garments as dresses under heading 6204, HTSUSA. In that ruling we stated:

Upon examination of the subject garments, it is this office's opinion that the styling, length and coverage provided by these garments render them suitable for use as dresses. Although the styling of these garments is evocative of a shirt, this does not preclude their classification as dresses inasmuch as this type of dress style is recognized in the industry. The Textile Category Guidelines, CIE, 13/88, expressly provide for "woven garments styled like shirts or blouses which extend below mid- thigh may be included in this category if they are designed and/or intended for wear as dresses and provide the coverage dresses require...[T]his category also includes garments...of various lengths frequently sold in loungewear departments." As these types of garments are expressly provided for in the Guidelines as dresses, we do not agree with your assertion that they do not meet the dress requirements...

The garments extend to approximately five inches below the knee and each features a deep tailed bottom hem which reaches to approximately four inches below mid-thigh at its highest point. These features provide the garments with sufficient coverage to render them suitable for wear outside the home. Additionally, in our opinion, these garments are too long to be worn as over-sized shirts. It would be impractical to wear these garments either tucked in or over another garment. In a situation where the garment were tucked in, the length of the garment would result in evident bulging in either pants or a skirt. Alternatively, to wear the shirt over another garment, such as a skirt, would result in very little of the skirt being visible. Even in a situation where the garments were worn with tights and hosiery articles, it would not detract from the principal identity of the garments as dresses.


NY 835096, addressing style number 3723, is revoked.

DD 866919, addressing style number 4978/2492, is revoked.

DD 840465, addressing style number 4328/2055, is revoked.

The garments at issue are classifiable as follows:

Style number 3723 is classifiable in subheading 6204.42.3030, HTSUSA, which provides for, among other things, dresses: of cotton: with two or more colors in the warp and/or filling: women's. The applicable rate of duty is 12.6 percent ad valorem and the textile quota category is 336.

Style numbers 4978/2492 and 4328/2055 are classifiable in subheading 6204.42.3050, HTSUSA, which provides for, in pertinent part, dresses: of cotton: other: women's. The applicable rate of duty is 12.6 percent ad valorem and the textile quota category is 336.

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 negotiations and changes, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service which is updated weekly and is available at the local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) categories, you should contact the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.

In accordance with section 625, this ruling will become effective 60 days from its publication in the Customs Bulletin. Publication of rulings or
decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10 (c) (1), Customs Regulations (19 CFR 177.10 (c) (1)).


John Durant, Director

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