CLA-2 CO:R:C:G 085557 HP
Ms. Doreen Wai
Second Secretary
Hong Kong Economic & Trade Affairs
Hong Kong Economic and Trade Office
British Embassy
1233 20TH Street, N.W., Suite 504
Washington, DC 20036
RE: Revocation of HQ 084634
Dear Ms. Wai:
This is in reply to your telephone conversation with our
office on September
21, 1989, with respect to revocation of HQ 084634 of September 11
, 1989. Please
reference your case number HK 94/89.
FACTS:
The merchandise at issue consists of a woman's knit cardigan
garment, Style
3003, composed of 100 percent cotton fibers. It features finely
knit fabric, long
sleeves, two patch pockets below the waist, and a full front
opening without means
of closure. It also contains four panels sewn together
lengthwise, a narrow strip
of fabric that surrounds the neck and extends down the front of
the garment to
form the placket, and two shoulder pads attached to the garment
via a Velcro-
like mechanism.
In HQ 084634, we classified this garment under subheading
6104.32.0000,
Harmonized Tariff Schedule of the United States Annotated (HTSUSA
), as women's
or girls' suits, ensembles, suit-type jackets, blazers, dresses,
skirts, divided
skirts, trousers, bib and brace overalls, breeches and shorts (
other than
swimwear), knitted or crocheted, suit-type jackets and blazers,
of cotton.
ISSUE:
Whether the instant merchandise is properly classifiable as
a suit-type jacket
under the HTSUSA?
LAW AND ANALYSIS:
Heading 6104, HTSUSA, provides for, inter alia, suit-type
jackets. The
Explanatory Notes (EN) to the HTSUSA constitute the official
interpretation of the
tariff at the international level. The EN to heading 6103
defines the class of
garments known as jackets, for the purposes of headings 6103 and
6104, as having
outer shells consisting of three or more panels (of which two are
at the front),
sewn together lengthwise and designed to cover the upper part of
the body, and
a full front opening either without closure or with a non-
zippered closure. Jackets
cannot extend past the mid-thigh area, and are not for wear over
another coat.
In HRL 084183 of August 3, 1989, we noted that
... in the Textile and Apparel Category Guidelines,
["Guidelines"] C.I.E. 13/88, the description of suit-type
jackets specifically states that such jackets must be
tailored. This requirement is reinforced by the addi
tional language in the Guidelines that "Eisenhower jackets
and other casual garments meeting the 3 panel require
ment are not `suit-type jackets.'"
The Guidelines, published at 53 Fed. Reg. 52563 (Dec. 28,
1988), note that
since certain types of garments are closely related in use, the
Guidelines "are to
be used as an aid in determining the commercial designation and,
hence, the
classification of an article." Used as such, they "represent the
present position
of the Customs Service."
Suit-type jackets are not specifically addressed in either
the HTSUSA or
its accompanying Explanatory Notes. As no contrary indication of
the drafters'
intent is apparent, it is our opinion that embracing the
definition taken up in the
Guidelines is appropriate.
HOLDING:
As a result, HQ 084634 is revoked, and the position of the
Customs Service
on this type of merchandise is that taken in HQ 084183 of August
3, 1989.
As a result of the foregoing, the instant merchandise is
classified under
subheading 6110.20.2075, HTSUSA, textile category 339, as
sweaters, pullovers,
sweatshirts, waistcoats (vests) and similar articles, knitted or
crocheted, of cotton,
other, other, other, women's or girls'. The applicable rate of
duty is 20.7 percent
ad valorem.
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 the importer 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) and the restraint (quota/visa
) categories, the
importer should contact the local Customs office prior to
importing the merchandise
to determine the current applicability of any import restraints
or requirements.
Pursuant to section 177.9, Customs Regulations (19 C.F.R.
177.9), the ruling
letter of September 11, 1989 is revoked in conformity with the
foregoing.
Sincerely,
Harvey Fox, Director
Office of Regulations and Rulings