CLA-2 CO:R:C:T 089578 CMR
Ms. Julie White
Nordstrom, Inc.
A/P, Import Office
1321 Second Avenue
Seattle, Washington 98101
RE: Modification of PC 861492 of April 30, 1991; suit-type vs.
cardigan-type garment; 6104, HTSUSA, vs. 6110, HTSUSA
Dear Ms. White:
This ruling is in response to your request of June 5, 1991,
for reconsideration of the classification determination in PC
861492 regarding a woman's knit cardigan-style garment. The
country of origin of the garment is Hong Kong.
FACTS:
The garment at issue, style 90331, is a woman's knit 100
percent cotton cardigan-style upper-body garment that extends
from the wearer's neck and shoulders to slightly below the waist.
The garment fabric is lightweight and has more than nine stitches
per two centimeters measured in the horizontal direction. The
garment features a deep V-neck front and a full-front opening
with a double-breasted, four-button closure. The garment also
has removable shoulder pads, a left chest pocket with rib knit
trim and a decorative button, long sleeves with rib knit cuffs
and a pronounced rib knit waistband. The rear of the neckline
has a rib knit trim. The V-front has an inside facing.
The garment was classified as a suit-type jacket of
subheading 6104.32.0000, HTSUSA, in PC 861492. You have
requested reconsideration of that classification suggesting the
garment is more properly classified as similar to a cardigan in
heading 6110, HTSUSA.
ISSUE:
Was the garment at issue, style 90331, properly classified
in PC 861492 as a suit-type jacket of heading 6104, HTSUSA, or is
-2-
it more properly classified as similar to a cardigan in heading
6110, HTSUSA?
LAW AND ANALYSIS:
Classification of goods 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]."
The classification of this garment is dependent on the
various features it possesses. In your letter, you suggest that
the garment is not sufficiently tailored to be considered a suit-
type jacket. The National Import Specialist responsible for this
type of merchandise agrees with your position. As stated in his
report, the garment is not tailored, "that is, `shaped---so as to
neatly fit the contours of the body by means of cutting, seaming
and finishing' (Textile Category Guidelines, CIE 13/88, November
23, 1988). The garment drapes loosely on the wearer's body due
to the lack of tailoring features such as darts. The partial rib
knit neckband and the rib knit waistband and cuffs are features
more generally associated with sweaters, or sweater-like garments
(also windbreakers and similar garments) than with suit-type
jackets. We believe the garment will be worn over other garments
for warmth in the manner of a sweater.
HOLDING:
The garment at issue, style 90331, is classifiable as a
cardigan-type garment in subheading 6110.20.2075, HTSUSA, textile
category 339, dutiable at 20.7 percent ad valorem.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying PC
861492 of April 30, 1991, to reflect the above classification
effective with the date of this letter. However, if after your
review of this ruling letter, you disagree with the legal basis
for our decision, we invite you to submit any arguments you might
have with respect to this matter for our review. Any submission
you wish to make should be received within 30 days of the date of
this letter.
This notice to you should be considered a modification of
PC 861492 under 19 CFR 177.9(d)(1). We recognize that pending
transactions may be adversely affected by this modification in
that current contracts for importation arriving at a port
subsequent to this decision will be classified pursuant to it.
If such a situation arises, you may, at your discretion, notify
-3-
this office and may apply for relief from the binding effects of
this decision as may be warranted by the circumstances. However,
please be advised that in some instances involving import
restraints, such relief may require separate approvals from other
government agencies.
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