CLA-2 CO:R:C:G 085023 CB
Richard H. Abbey, Esq.
Mudge Rose Guthrie Alexander & Ferdon
2121 K Street, N.W.
Washington, D. C. 20037
RE: Reconsideration of NYRL 839556, dated May 11, 1989
Dear Mr. Abbey:
This ruling letter is in response to your letter of June 30,
1989, on behalf of Generation One Apparel Inc., requesting a
reconsideration of NYRL 839556 issued under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), for certain
sweatshirts.
FACTS:
The samples submitted were two men's knit garments. The
first sample is a man's jacket which is constructed from a 72
percent cotton, 14 percent polyester, 14 percent rayon finely
knit fabric which is napped on the inside surface. The garment
has a full front, zippered opening; long sleeves with rib knit
cuffs; a rib knit waistband; a hood with a drawstring closure;
and slant opening handwarmer pockets at the waist. The jacket
will be imported from Romania.
The second sample is a man's fully lined jacket which has an
outer shell constructed from a 100 percent acrylic finely knit
fabric and a lining constructed from a 55 percent cotton, 45
percent polyester thermal knit fabric. The garment has a full
front, zippered opening; long sleeves with rib knit cuffs; a rib
knit waistband; a hood with a drawstring closure; and slant
opening, handwarmer pockets at the waist. The jacket will be
imported from the People's Republic of China.
Both samples were the subject of NYRL 839556, dated May 11,
1989. Said ruling classified the 72 percent cotton garment
sample under subheading 6101.20.0010, which provides for men's or
boys' ...windbreakers and similar articles, knitted..., of
cotton, men's. The sample garment constructed of 100 percent
-2-
acrylic fabric was classified in subheading 6101.30.2010, which
provides for windbreakers and similar articles of man-made
fibers.
ISSUE:
Whether the subject merchandise was properly classified
under Heading 6101, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's).
GRI 1 provides that the starting point is the terms of the
headings of the tariff and any relevant section or chapter notes.
You are of the opinion that both garments should be
classified in heading 6110 as sweatshirts or garments similar to
sweatshirts. However, various sources define a sweatshirt as a
pullover garment. Mary Brooks Picken (1973), The Fashion
Dictionary, defines a sweatshirt as a "collarless, high-necked,
pull-over sweater; often with fleecy inside and fine-ribbed
outside." (p. 374) The Guidelines for the Reporting of Imported
Products in Various Textile and Apparel Categories, CIE 13/88 at
page 13 states that sweatshirts are pullover style garments and
that a sweatshirt with a full frontal opening is treated as a
jacket.
Heading 6101, HTSUSA, provides for men's or boys'...
windbreakers and similar articles. NYRL 082943 classified the
subject garments under heading 6101, based on the way the
garments are worn. Garments with full frontal openings are worn
and used differently from sweatshirts. The subject garments are
of a type used in cool weather to provide an extra layer of
protection while exercising outdoors. The tightly knit outer
surface, with the napped inner surface, provides a layer of
insulating warmth. Sweatshirts on the other hand are worn
primarily for their moisture wicking properties. The difference
in use between a sweatshirt and a sweatjacket is the basis for
the distinction made between a pullover sweatshirt and a
sweatjacket with a full front opening.
You also contend that the fabric and construction of the
subject garments are not similar to garments of heading 6101,
HTSUS. HRL 081679, dated March 14, 1988, sets forth Customs
position that the garments listed in heading 6101 should be
considered as broad categories which include all coat and jacket
type garments. This interpretation permits classification in
this heading of garments not specifically mentioned in the
heading. Therefore, the subject garments were properly
classified in heading 6101, HTSUSA.
-3-
HOLDING:
The cotton/polyester blend garment is classifiable in
subheading 6101.20.0010, HTSUSA, which provides for men's or
boys'...windbreakers and similar articles, knitted..., of cotton,
men's. The textile category is 334 and as a product of Romania
the rate of duty is 50% ad valorem.
The acrylic garment is classifiable in subheading
6101.30.2010, HTSUSA, which provides men's or boys'...
windbreakers and similar articles, knitted..., of man-made
fibers, other, other, men's. The textile category is 634 and the
rate of duty is 30% ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the tariff number) and the
restraint (quota/visa) categories, 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 issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
NYRL 839556 is affirmed. Your samples will be returned to
you under separate cover.
Sincerely,
John Durant, Director
Commercial Rulings Division