CLA-2 CO:R:C:G 086916 CMR
Diane L. Weinberg, Esq.
Sandler, Travis & Rosenberg, P.A.
505 Park Avenue
New York, New York 10022-1106
RE: Classification of certain knit garments with full-front
zippered openings
Dear Ms. Weinberg:
This ruling is in response to your submission of April 9,
1990, and subsequent submissions, on behalf of Sara Lee Knit
Products, regarding the classification of certain knit garments
with full-front zippered openings. A sample garment was received
with your request.
FACTS:
The garment at issue, style #7180, is made of 50 percent
cotton and 50 percent acrylic fine knit interlock fabric which is
napped on the inside surface. The garment has long sleeves with
rib knit cuffs, a rib knit waistband, a full-front opening with a
heavy-duty zipper closure, a hood with drawstring closure, and
slant-opening, handwarmer pockets at the waist.
The garment may also be constructed of knit fabric
consisting of 50 percent cotton and 50 percent polyester fibers.
It will be assembled in Mexico from fabric that is produced and
cut into shaped component parts in the United States. It is
manufactured in sizes, S, M, L, and XL, and is marketed and sold
as unisex.
ISSUE:
Is the subject garment classifiable as a garment similar to
a windbreaker under heading 6102, HTSUSA, or as a sweatshirt or
garment similar to a sweatshirt under heading 6110, HTSUSA?
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LAW AND ANALYSIS:
Classification of products under the HTSUSA is governed by
the General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, provided such
headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
Heading 6102, HTSUSA, provides for "women's or girls'
overcoats, carcoats, capes, cloaks, anoraks (including ski-
jackets), windbreakers and similar articles, knitted or
crocheted, other than those of heading 6104". Heading 6110,
HTSUSA, provides for "sweaters, pullovers, sweatshirts,
waistcoats (vests) and similar articles, knitted or crocheted".
It should be noted that the conversion of the TSUS into the
nomenclature format of the Harmonized System included certain
textual adaptations at the four and six digit levels. These
adjustments were introduced in an effort to bring the
international text into conformity with the U.S. terminology.
Headings 6102 and 6110 were included among those tariff
provisions deemed to require minor changes. Specifically, the
term windbreakers was inserted in 6102 in place of the terms
wind-cheaters and wind-jackets. Heading 6110 was changed by the
insertion of the term sweatshirts and deletion of the terms
jerseys and cardigans.
The United States, as a party to the International
Convention on the Harmonized Commodity Description and Coding
System, done at Brussels on 14 June 1983, is obligated by
Article 3(1)(a)(ii) to "not modify the scope of the Sections,
Chapters, headings or subheadings of the Harmonized System."
Article 3(2) allows for textual adaptations, as necessary, to
give effect to the Harmonized System in domestic law.
The term sweatshirt was inserted into heading 6110 in an
attempt to Americanize the language of the heading and simplify
the classification of sweatshirts and sweatshirt-type garments.
The term sweatshirt was present in the Tariff Schedules of the
United States Annotated (TSUSA) at the statistical level under
the heading for shirts. The Guidelines for the Reporting of
Imported Products in Various Textile and Apparel Categories, CIE
13/88, (hereinafter referred to as the Textile Category
Guidelines), at pages 11-14, contains descriptions of various
garments classified as shirts, including sweatshirts. The
meaning of the term sweatshirt was limited under the TSUSA to
pullover garments. The Customs Service established a practice of
recognizing only pullover-type garments of sweatshirt fabric as
sweatshirts.
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Notes from a 1981 meeting at the United States International
Trade Commission (ITC), in which the intended coverage of heading
6110 was discussed, indicate that at that time it was
contemplated that traditional sweatshirts would be included as
pullover garments under heading 6110. Customs has been unable to
find, nor have we been presented with, any information to
indicate that the meaning of the term sweatshirt as it was used
under the TSUSA should be, or was intended to be, broadened under
the HTSUSA to include garments other than pullovers. In fact,
the aforementioned notes would appear to indicate the contrary.
When the term sweatshirt was inserted into heading 6110, the
meaning of the term for tariff purposes did not change.
You contend that if Customs will not classify these garments
as sweatshirts, it should classify them as similar to sweat-
shirts under 6110. You cite the Explanatory Notes to heading
6110 as support. However, the portion of the Note you cite is
not persuasive. The Explanatory Notes for headings 6102 and
6110, respectively, have been considered. The decision to
classify a garment in 6102 versus 6110 is based on the
characteristics of the garment and how it is worn and used.
In your submission of April 9, 1989, you submit that the
Textile Category Guidelines are not relevant to the classifi-
cation of this garment because their only value lies in
determining the proper statistical annotation at the ten-digit
level. This is incorrect. The Guidelines were developed and
revised in accordance with the HTSUSA to insure uniformity, to
facilitate statistical classification, and to assist in the
determination of the appropriate textile categories established
for the administration of the Arrangement Regarding International
Trade in Textiles. They offer guidance to the trade community
and Customs personnel as to various characteristics of garments.
When the legal notes and the Explanatory Notes to the HTSUSA fail
to provide adequate direction for the classification of a
garment, it is proper to look to the Guidelines for guidance. In
this case, the Guidelines support a distinction between
sweatshirts and garments made of sweatshirt fabric with full-
front zipper openings. The Guidelines serve to illustrate a
long-standing administrative practice to distinguish between
these garments.
The fabric used for making the subject garments is the same
type of fabric used for making sweatshirts. The garments have
some similarities in construction beyond the fabric used such as
rib knit cuffs and waistbands. However, you submit there is no
difference in the manner in which the garments at issue and
sweatshirts are worn and used. We disagree.
While it is true that pullover sweatshirts are sometimes
worn over other shirts for added warmth, that does not mean they
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are worn in the same manner or for the same reasons as the
subject garments. Sweatshirts remain pullover garments which are
often worn against the skin and sometimes worn over other
garments. However, the garments at issue are worn in the manner
of jackets. They can be easily put on and removed or worn with
the zipper front open as the wearer's comfort dictates. They are
usually not worn next to the skin, but over other garments.
The advertising literature submitted with your brief has
been considered. However, the Customs National Import Specialist
in New York who deals with this merchandise has found
advertisements of virtually identical merchandise in which the
garments are advertised as jackets, not as sweatshirts. This
illustrates that these garments are advertised as both
sweatshirts and as jackets and therefore, we find the submitted
advertising literature unpersuasive.
The Customs Service has recognized garments with limited
variations on the traditional sweatshirt, such as, partial front
zipper, hooded sweatshirt, drawstring at waist, etc., as similar
to sweatshirts. However, garments with full-front zipper
openings are not considered similar to sweatshirts, but are
jackets. They are worn in the manner of lightweight jackets and
have some characteristics of lightweight jackets such as the
full-front zipper, the rib knit cuffs and waistband, and the
pockets at or below the waist. The Customs Service has a
practice of recognizing these garments as jackets and from the
evidence submitted by the National Import Specialist in New York,
the trade, at least some of it, also recognizes these garments as
jackets.
The Customs Service believes that in inserting the term
sweatshirt in heading 6110, it was intended that only pullover-
type sweatshirts of the traditional sweatshirt variety be
classified in the heading. This belief is based on the meaning
of the term in the United States tariff schedules at the time,
the notes from the meeting at ITC referred to earlier, and the
administrative practice in existence at the time and which has
been continued since the adoption of the HTSUSA. Nothing in the
language of the HTSUSA or the Explanatory Notes indicates the
garments at issue should be classified in heading 6110 rather
than heading 6102. In fact, the Customs Service believes that by
including the subject garments in heading 6110, we would, in
effect, be broadening the scope of that heading.
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HOLDING:
For the reasons stated above, the garment at issue is
classified as similar to a windbreaker, of man-made fibers in
subheading 6102.30.2010, HTSUSA. It falls within textile
category 635 and is dutiable at 30 percent ad valorem. Please
note that a garment such as this, a 50/50 blend, may be subject
to Customs laboratory analysis at the time of entry. If the
analysis produces a result different than a 50 percent cotton/50
percent man-made fiber breakdown, the tariff classification and
quota category could be affected.
The designated textile and apparel category may be
subdivided into parts. If so, the 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 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 updated weekly and
is available for inspection at your 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, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division