CLA-2 CO:R:C:G 088092 PR
Ms. Ellen Rosenberg
Siegel, Mandel & Davidson, P.C.
One Whitehall Street
New York, New York 10004
RE: Houston Ruling 854610 Modified; Sweater Reaching Area
of Midthigh Not a Coat; Textile Guidelines
Dear Ms. Rosenberg:
On August 10, 1990, our Houston office issued a ruling, HO
854610, to you classifying a certain women's upper body garment
as a coat in Subheading 6102.10.0000, Harmonized Tariff Schedule
of the United States Annotated (HTSUSA). We have reviewed that
ruling and found it in error. Therefore, pursuant to Section
177.9, Customs Regulations (19 CFR 177.9), HO 854610 is hereby
revoked and the following ruling is substituted in its stead.
FACTS:
The submitted sample, Style 211370, is an unlined
lightweight knit woman's upper body garment. It is stated to be
57 percent lamb's wool, 25 percent nylon, and 18 percent angora.
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 in the horizontal direction.
ISSUE:
The issue presented is whether the subject garment is
classifiable as a coat in accordance with the referenced 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.
-2-
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.
-3-
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.
This revocation and new ruling is effective as of the date
of this ruling. It will not be applied retroactively to
merchandise imported by you prior to this date. However, we
recognize that pending transactions and current contracts may be
adversely affected by this modification. If such a situation
arises, you may notify this office and apply for relief.
Sincerely,
John Durant, Director
Commercial Rulings Division