CLA-2 CO:R:C:G 088077 PR
Mr. Tommy Lai
Hong Kong Economic & Trade Office
1233 20th Street NW suite 504
Washington, D.C. 200036
RE: Sweater Which Reaches Area of Midthigh Not Classifiable
as a Coat; Application of C.I.E. 13/88, Textile and
Apparel Category Guidelines
Dear Mr. Lai:
This is in reply to your inquiry of October 15, 1990,
concerning a ruling by our Houston office on the tariff
classification of a certain garment.
FACTS:
The submitted sample, a size M, is an unlined
lightweight knit women's lamb's wool and angora upper body
garment. It has long sleeves without cuffs, a full front
opening without a closure, shoulder pads, two patch pockets
below the waist, and a shawl collar that extends to the hem.
When worn by one of our staff members, the garment came to
the area of her midthigh. The fabric from which the garment
is constructed has less than nine stitches per two
centimeters.
ISSUE:
The issue presented is whether the subject garment is
classifiable as a coat in accordance with the cited ruling or
as a women's sweater in subheading 6110.10.2030. The
determining factor is whether the garment is too long to be a
sweater.
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LAW AND ANALYSIS:
The subject garment is in all outward respects a
sweater. However, Customs Textile and Apparel Category
Guidelines, C.I.E. 13/88, state that sweaters extend "from
the neck or shoulders to the waist or below (as far as the
mid-thigh)." It was determined by our Houston office that
the garment extended below the midthigh. Therefore,
following the guidelines, the garment was not classified as a
sweater.
It should be borne in mind that the guidelines are just
that, guides to ascertaining the common or commercial
designation of a textile article. C.I.E. 13/88 is not an
immutable document. It must be applied in a reasonably
prudent manner in order for the results obtained from its
application to be meaningful.
While the description of sweaters in C.I.E. 13/88 may
generally reflect commercial reality where a garment is not
clearly identifiable as being either a sweater or a coat, we
are concerned that the midthigh rule may, at times be
utilized without regard to the character of the garment
and/or the intended wearer of the garment. We believe that
there may be garments which exceed the midthigh-length
criteria and which are still, because of their fabric,
construction, and styling, commercially and commonly known
as sweaters.
In addition, the length of a garment in relation to the
wearer is dependent on the individual's measurements
(dimensions). Accordingly, where it is necessary because of
the nature of the garment to determine whether that garment
reaches to, or below, the midthigh area, some degree of
consideration should be given to reasonable variations in the
measurements of an intended wearer.
We realize that the above liberalizes to a small degree
the description of sweaters contained in C.I.E. 13/88.
However, while adhering rigidly to a description in C.I.E.
13/88 may promote uniformity of classification, which is
extremely desirable, it may also, on occasion, result in a
garment being misclassified. As stated above, C.I.E. 13/88
is merely a guide to enable Customs to determine the common
and commercial identity of a garment and to classify it
accordingly.
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HOLDING:
When the submitted sample is worn by an individual who
normally wears the submitted size, the bottom hem of the
garment reaches the midthigh area. Accordingly, that garment
complies with Customs' description of a sweater. However,
even if the garment were slightly longer, the sample, in our
view, belongs to a class of garments commonly and
commercially known as sweaters. Accordingly, it is
classifiable under the provision for women's wool sweaters,
in Subheading 6110.10.2030. Textile and apparel category 446
is applicable to merchandise classifiable in that provision.
Sincerely,
John Durant, Director
Commercial Rulings Division