CLA-2 CO:R:C:T 954827 NLP
Mr. Tommy Lai
Hong Kong Economic and Trade Office
British Embassy
1150 18th Street, N.W. Suite 475
Washington, D.C. 20036
RE: Ladies 100% wool knitted cardigan; reconsideration of PC
881809; coats vs. cardigans; Explanatory Notes to heading
6102 and 6110; Customs Textile and Apparel Category Guidelines,
C.I.E. 13/88; HRLs 088092 and 952086; Statistical Note 3, Chapter
61, Section XI
Dear Mr. Lai:
This is in response to your letter of August 16, 1993,
concerning the classification of a women's garment in Pre-entry
Classification Ruling (PC) 881809, dated January 27, 1993, which
was issued by our Norfolk office.
FACTS:
The garment at issue, style no. 04007, is a woman's knit
cardigan that consists of 100% wool fibers. The jersey knit fabric
of the garment has less than nine stitches per two centimeters
measured in the horizontal direction. The garment features a full-
front opening with an eight button closure, a deep V-neckline, long
sleeves with rib knit cuffs and a rib knit bottom. There are also
two patch pockets below the waist and sleeves cut at the shoulders.
The cardigan extends from the neck to just above the knees.
PC 881809 classified this garment in subheading 6110.10.2030,
Harmonized Tariff Schedule of the United States (HTSUS), which
provides for "[s]weaters, pullovers, sweatshirts, waistcoats
(vests) and similar articles, knitted or crocheted: [o]f wool or
fine animal hair: [o]ther: [s]weaters: [w]omen's." The rate of
duty is 17% ad valorem and the textile category code is 446. You
disagree with this tariff classification and quota designation.
It is your position that, as this garment extends below mid-thigh,
it should be classified as a coat in subheading 6102.10.0000,
HTSUS.
ISSUE:
Is the subject garment classified as a coat in subheading
6102.10.0000, HTSUS, or as a sweater in subheading 6110.10.2030,
HTSUS?
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRI's), taken in order. GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes. In the event that the goods cannot be classified solely on
the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRI's may be applied, taken in
order.
Heading 6102, HTSUS, provides for "[w]omen's or girls'
overcoats, carcoats, capes, cloaks, anoraks (including ski-
jackets), windbreakers and similar articles, knitted or crocheted,
other than those of heading 6104." The Harmonized Commodity
Description and Coding System Explanatory Notes (ENs) provide in
regard to heading 6102, referring back to the ENs for heading 6101,
that the garments of this heading are "characterized by the fact
that they are generally worn over all other clothing for protection
against the weather."
Heading 6110, HTSUS, provides for "[s]weaters, pullovers,
sweatshirts, waistcoats (vests) and similar articles, knitted or
crocheted." The ENs to this heading state that the heading covers
a category of knitted or crocheted articles, designed to cover the
upper parts of the body (jerseys, pullovers, cardigans, waistcoats
and similar articles).
The Guidelines for the Reporting of Imported Products in
Various Textile and Apparel Categories, C.I.E. 13/88, (Textile
Guidelines) state that sweaters extend "from the neck or shoulders
to the waist or below (as far as the mid-thigh)." When applying
the Textile Guidelines to a given situation, we use it as a guide
and not the determining factor. Headquarters Ruling Letter (HRL)
088092, dated October 25, 1990, noted that the "guidelines are just
that, guides to ascertaining the common or commercial designation
of a textile article. C.I.E. 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."
Moreover, in HRL 088092, which dealt with the classification
of a women's lightweight knit upper body garment that extended to
the mid-thigh area, Customs expressed its concern about the mid-
thigh rule being applied too rigidly. In this regard, we noted
the following: "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 the instant case, based on the garment's fabric content,
construction, styling and the way in which the garment is
commercially and commonly perceived, it is our position that it is
classifiable as a sweater in heading 6110, HTSUS. First, the
garment is constructed of a knit fabric which provides a high
degree of elasticity which is usually indicative of a sweater
instead of an overcoat. The garment has a stitch count of less
than nine stitches per two centimeters measured in the horizontal
direction. According to the Textile Guidelines, at 20, this stitch
count is generally indicative of a garment being classified as a
sweater. Furthermore, although the instant garment appears to be
constructed for wear over other clothing, it is not one of, or
similar to, any of the named articles of heading 6102, HTSUS. In
addition, while the garment may provide warmth, it would not
protect the wearer from wind or rain as a coat or jacket would.
Therefore, given all the characteristics that the instant garment
contains which point to its classification as a sweater, the fact
that it exceeds the mid-thigh length set forth in the Textile
Guidelines does not negate its classification in heading 6110,
HTSUS. See, HRL 952086, dated August 12, 1992, which classified a
women's 100% acrylic knit garment which extended from the neck to
just above the knee as a sweater in subheading 6110.30.3020, HTSUS.
Sweaters are only provided for under Heading 6110, HTSUS, at
the statistical level. In this regard, Statistical Note 3, Chapter
61, Section XI, HTSUS, which provides the criteria for the
classification of sweaters, states the following:
For the purposes of this chapter, statistical
provisions for sweaters include garments, whether or not known
as pullovers, vests or cardigans, which are constructed
essentially with 9 or fewer stitches per 2 centimeters measured
in the horizontal direction.
Accordingly, since the garment at issue has less than nine stitches
per two centimeters, it is classifiable as a sweater at the
statistical level. Therefore, style 04077 is classifiable in
subheading 6110.10.2030, HTSUS.
HOLDING:
Style 04007 is classified as a sweater in subheading
6110.10.2030, HTSUS. The rate of duty is 17% ad valorem and the
textile category code is 446. Therefore, the classification of
style 04007 in PC 881809 is affirmed.
The designated textile and apparel categories 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 the importer
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