CLA-2 CO:R:C:T 952842 SK
Area Director
U.S. Customs Service
New York Seaport
6 World Trade Center
New York, N.Y. 10048
RE: Affirmation of NYRL's 869034 (12/23/91) and 871108
(2/25/92); boiled wool jackets; subheading 6104.31.0000,
HTSUSA; not sweaters; C.I.E. 13/88 11/23/88); Pollak Import
Export Corp. v. U.S., Slip. Op. 92-12 (1992).
Dear Madam:
On December 23, 1991, and February 25, 1992, Customs issued
New York Ruling Letters (NYRL's) 869034 and 871108 in which it
was determined that several styles of women's boiled wool
garments were classified as jackets under the HTSUSA. These
rulings have been the subject of discussion within the trade
community as well as Customs and we therefore feel it is
important to clarify our position relative to the classification
of this type of garment.
The articles under review are made from 100 percent knitted
boiled wool. The fabric is made by boiling wool in water under
very high temperatures prior to assembly as a garment. The
resulting fabric is relatively waterproof and is only slightly
elastic. The outer surface of these garments have more than nine
stitches per two centimeters measured in the horizontal
direction. Each garment is long-sleeved and has a full frontal
buttoned opening.
NYRL 869034 classified a boiled wool garment as a women's
suit-type jacket, of wool, under subheading 6104.31.0000, HTSUSA.
That garment had a round neckline, two front pockets at the waist
and a six button front closure. The sleeve ends, neckline, front
placket, bottom of the garment and top of the pockets were
finished with knit capping covered with decorative yarn. The
garment was bulky and loose fitting and extended to hip-length.
NYRL 871108 similarly classified another style of boiled
wool garment as a women's suit-type jacket, of wool, under
subheading 6104.31.0000, HTSUSA. The garment featured a rib knit
crew neckline, placket, bottom and sleeve ends. Four ornate
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metal buttons closed the front placket. Embroidery adorned the
front, back and bottom of the arms and metal beads were sewn to
the garment. The garment was "boxy" in shape and cropped at the
waist.
At issue is whether the subject garments were properly
classified under heading 6104, HTSUSA, as women's or girls' suit-
type jackets or whether they are more aptly provided for in
heading 6110, HTSUSA, as sweaters?
It is this office's opinion that although the articles under
consideration may resemble both sweaters and jackets in
appearance, they are designed as suit-type jackets. The garments
are constructed from 100 percent boiled wool. This fabric has
traditionally been used in the manufacture of "Tyrolean" jackets
from Austria. The use of boiled wool in jackets continues
because of the fabric's suitable characteristics for this
purpose: it has a neat tailored appearance, it is warm, it has
some degree of natural water repellency, and it is a strong,
stable knit fabric. See George E. Linton's The Modern Textile
and Apparel Dictionary, (4th revised ed., 1973), which states
that this fabric "is an ideal cloth for use in winter wear
garments... ."
It has been asserted that these garments are not tailored
enough to meet the definition of suit-type jacket as set forth in
the Textile Category Guidelines, C.I.E. 13/88, November 23, 1988.
We note, however, that the term "tailored" is frequently
misconstrued to encompass only those garments which are
constructed so as to fit the contours of the body. While this is
an accurate definition, it is not all-inclusive. The Reader's
Digest Complete Guide to Sewing, May 1985, p.360,
states, "(t)ailoring is just a refinement of standard sewing
procedures, aimed at building permanent shape into the garment."
Tailoring refers not only to the styling of a garment, but also
to its workmanship. Styling refers to the cut and fit of a
garment, whereas workmanship connotes the degree to which the
garment has been finished (i.e., the spacing and size of stitch
used, the finishing of seams so that no raw edges show, the
pressing of seams to ensure a streamlined silhouette). Reader's
Digest, at p.567. It is this office's position that the garments
the subject of NYRL's 869034 and 871108 are "tailored" within the
broader meaning of the term and therefore not precluded from
classification as suit-type jackets on this basis. We add that
the use of boiled wool contributes to the tailored appearance of
these garments in that it is a relatively rigid material. It is
this limited elasticity which also detracts from these garments'
viability as sweaters which are invariably made from stretchable
knits.
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We are in receipt of evidence as to how the trade treats
these types of garments in the United States. A recent clothing
catalogue features a photograph of a women wearing a boiled wool
garment with a full front six button closure, similar to those at
issue, and the copy twice refers to the garment as a "jacket."
This is persuasive evidence that the industry treats garments
similar to those at issue as jackets and not sweaters. This is
significant because when Customs is asked to classify a garment,
we will consider not only how an importer treats the garment, but
also the manner in which a garment is treated in the trade and
commerce of the United States.
The Explanatory Notes (EN) to heading 6103, HTSUSA, apply
mutatis mutandis to the articles of heading 6104, HTSUSA. The
latter heading provides for women's or girls' jackets and blazers
and the EN state that these articles are designed to cover the
upper part of the body, with a full front opening without a
closure or with a closure other than a zipper. They do not
extend below the mid-thigh area and are not for wear over another
coat, jacket or blazer. Additionally, the outer shell consists
of three or more panels (of which two are at the front) sewn
together lengthwise. The dictionary definitions for the
competing designations of this merchandise are set forth in
Essential Terms of Fashion, by Charlotte Mankey Calasibetta,
(1986), which reads:
sweater - clothing for the upper part of the body, worn either
as an outer garment or under a coat or jacket (p.210);
jacket - item of apparel, usually shorter than hip-length,
designed to be worn over other clothing either indoors
or outdoors -- in the 20th century many styles, for
both formal and informal occasions, were introduced
for both men and women (p.90);
coat - hip-length to full-length outerwear with sleeves,
designed to be worn over other clothing (p.33).
The boiled wool garments at issue meet the definition for
jackets in that they are worn over other apparel and provide
considerable warmth. They also qualify as jackets capable of
being worn on more formal occasions, and allow the wearer to
display a fashionable, high-quality, high-fashion jacket with
dressier skirts and pants. To assert that the garments are not
intended to be worn as primary protection from the elements
outdoors is to underestimate and severely limit the function of
the garments.
This office has previously issued rulings which cite the
distinctions between jackets and sweaters and classified certain
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garments as the latter under heading 6110, HTSUSA. The garment
in HRL 084180, dated August 3, 1989, was deemed to lack the
tailoring typical of a suit-type jacket. We note that the
garment classified in that ruling was quite different from those
currently under review. The garment in HRL 084180 was a fine
knit cardigan-like garment with long sleeves, two inset pockets,
a full front opening without means of closure and a deep V-neck.
Similarly, in HRL 089578, dated October 8, 1991, this office
classified a cardigan-style garment made from lightweight fabric
with a deep V-neck and full front opening with a double-breasted
four button closure, long sleeves, rib knit cuffs, a pronounced- 4 -
rib waistband and a partial rib knit neckline. Both of these
garments are similar to athletic sweaters often referred to as
"letter" sweaters. See Essential Terms of Fashion, at p.211. Not
only are the garments currently at issue distinguishable in
overall style from those described above, but the type of fabric
used, boiled wool, is not a traditional sweater fabric but rather
one normally associated with jackets. This fabric lacks the
horizontal elasticity found in most sweaters. Although the
garments in NYRL's 869034 and 871108 have rib knit cuffs,
waistbands and necklines, these features are found on both
sweaters and jackets. Rib knit cuffs and the like will not by
itself render these garments sweaters when all other features,
taken in their totality, indicate the garments are suit-type
jackets. The garments the subject of HRL 084180 and HRL 089578
are so different in construction and appearance from the subject
merchandise, that no precedential analogy may be drawn.
Lastly, we recognize that the court's decision in Pollak
Import Export Corp. v. U.S., Slip. Op. 92-12 (1992), held that
boiled wool jackets are not outerwear coats. That case, however,
was decided under the Tariff Schedules of the United States
(TSUS) and at that time, prior to 1989, the TSUS only allowed a
limited classification choice between "coats" and an "other"
designation for the statutory breakout at the five digit level.
The Pollak court determined that the tariff provision for coats
was a use provision and that the chief use of imported
merchandise was the principal use. The court felt that the
common definition of "coat" did not encompass the boiled wool
garments and the garment was classified under the "other"
breakout. In the interim, the HTSUSA has replaced the TSUSA and
several specific headings and statutory breakouts have been
added, including a provision for suit-type jackets and blazers.
This new provision renders the reasoning in Pollak obsolete with
regard to why the garment in that case had to be either a "coat"
or an "other" garment, as boiled wool garments are now aptly
provided for under a breakout for suit-type jackets.
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In consideration of the foregoing, it is this office's
position that the subject merchandise of NYRL's 869034 and 871108
were properly classified as suit-type jackets under heading 6104,
HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division