CLA-2 CO:R:C:T 950045 PR
Mr. Tommy Lai
Hong Kong Economic and Trade Office
British Embassy
1233 20th Street, N.W., Suite 504
Washington, D.C. 20036
RE: Classification of a "Polar Fleece" Pullover--Not a Jacket
Dear Mr. Lai
This is in reply to your letter of July 24, 1991, concerning
the classification of a "polar fleece" pullover imported by
Marketex Corp. at the Port of New York. Our ruling on the matter
follows.
FACTS:
The submitted sample, style M27, is a man's pullover garment
which is constructed primarily from knit fabric. It has long
sleeves with rib knit cuffs, a partial front opening with a
zipper closure which extends through the collar, a large pouch
pocket in the abdomen area with a zipper closure, a vertical
hanger loop in the upper center of the back panel, a slightly
elasticized waistband, and two side seam pockets, each with a
triangular woven pocket flap secured with a single metal snap.
The underside of the collar, the lower quarter of each
sleeve, the area (2 centimeters) surrounding the front pocket
zipper and front opening zipper, and each pocket area are
overlaid with decoratively printed woven polyester fabrics. All
overlaid fabrics, except the strips around the zippers and a
small oval to which the hanger loop is stitched have at least one
side inserted in a seam. The waistband is made from matching
woven fabric. The "polar fleece" from which the body of the
garment is made is heavy knit polyester fabric that has been
highly napped on both sides.
ISSUE:
The issues presented are: (1) Whether the garment is
classifiable in Chapter 61, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), as a knit garment, or in
Chapter 62, HTSUSA, as a woven garment; and (2) Whether the
sample garment is classifiable under a heading for anoraks,
windbreakers, and similar articles, or under a heading which
provides for sweaters, pullovers, sweatshirts, and similar
articles.
LAW AND ANALYSIS:
Imported goods are classifiable according to the General
Rules of Interpretation (GRI's) of the Harmonized Tariff Schedule
of the United States (HTSUSA). GRI 1 provides that for legal
purposes, classification shall be determined according to the
terms of the headings in the tariff and according to any
pertinent section or chapter notes.
GRI 2(b) provides, in pertinent part, that if goods consist
of more than one material, then classification will be according
to GRI 3. GRI 3(a) provides, in pertinent part, that where two
or more headings each refer to part only of the materials in the
goods, then classification will be by GRI 3(b). GRI 3(b) states
that the material or component which imparts the essential
character to the goods will determine their classification or, in
the event that no material or component imparts the essential
character, then the goods are classifiable according to GRI 3(c),
under the provision which occurs last in numerical order among
those provisions being considered.
Since the instant garment consists of both knit and woven
fabrics, pursuant to GRI's 2(b) and 3(a), classification (as
between Chapter 61 and Chapter 62 is determined by GRI 3(b)--
according to which component, the woven or the knit, imparts the
essential character to the article. In this instance, almost the
entire garment, except for the waistband, is made from the knit
fabric. In addition, the knit fabric presents by far the
greatest visual surface area. Accordingly, the sample is
classifiable as a knit garment in Chapter 61.
Once it is determined that the merchandise is classifiable
in Chapter 61, the remaining question to be resolved is whether
the sample is classifiable in Heading 6101, HTSUSA, as an anorak,
windbreaker, or similar garment, or in Heading 6110, as a garment
similar to a sweater, pullover, or sweatshirt. GRI 1 governs
this determination.
It is contended that the sample has the following jacket
features and, therefore, should be classified as a pullover
jacket.
1. Long sleeves with rib knit cuffs;
2. A rib knitted waistband (actually the sample has a
slightly elasticized woven waistband);
3. A partial front opening with zipper closure;
4. two slant pockets with zipper closures (actually the
sample has side seam pockets with snap closures on the
woven pocket flaps);and
5. A kangaroo front pocket with snap-buttoned flap and
zipper closure underneath (actually there is no pocket
flap on the front pouch pocket of the sample garment).
This office can only rule on the sample presented. In this
instance, while the sample does have some features that may be
found on jackets, those same features are also found on sweaters,
pullovers, sweatshirts, and similar garments.
Our National Import Specialist has furnished convincing
evidence (in the form of catalog advertisements and descriptions)
that garments of the same class as the submitted sample are used
in the manner of sweaters and sweatshirts and are known in the
trade as such.
HOLDING:
In view of the above, the submitted garment is classifiable
under the provision for other men's garments similar to sweaters,
pullovers, and sweatshirts, of man-made fibers, in subheading
6110.30.3050, HTSUSA. As a product of Hong Kong, the applicable
rate of duty is 34.2 percent ad valorem, and the designated
textile and apparel category is 638.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, the importer should contact the 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