CLA-2 CO:R:C:T 957238 SK
Ba-Sang Yeung
Hong Kong Economic and Trade Office
1150 18th St., N.W.
Suite 475
Washington, D.C. 20036
RE: Classification of women's upper body garment; knit fabric with a double-sided
nap; jacket v. cardigan; 6110.30.3055, HTSUSA; garment suitable for use indoors;
does not provide sufficient coverage to be a jacket; HRL 956795 (1/25/95).
Dear Mr. Yeung:
This is in response to your letter of October 20, 1994, in which you request a
binding classification ruling for a women's upper body garment. A sample was
submitted for Customs' examination and will be returned to you under separate
cover.
FACTS:
The submitted sample, referenced style number A0259, is a women's knit long
sleeved garment with a deep v-neckline and a zipper closure. The garment features
slanted side pockets at the waist that have zipper closures, a hemmed bottom and
hemmed sleeve ends. There are two decorative zipper closures at the end of the
wrists that extend six inches up the side of the sleeve. The garment is made from 83
percent polyester and 17 percent cotton; the outer fabric of the garment has more
than nine stitches per two centimeters measured in the direction the stitches
were formed and it is napped on both sides.
ISSUE:
Whether classification of style A0259 is proper under heading 6102 of the
Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which
provides for, inter alia, women's knit jackets, or under heading 6110, HTSUSA, which
provides for, inter alia, cardigans?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed by the General
Rules of Interpretation (GRI's). GRI 1 provides that classification shall be
determined according to the terms of the headings and any relative section or chapter
notes, taken in order. Merchandise that cannot be classified in accordance with GRI
1 is to be classified in accordance with subsequent GRI's.
At issue is whether style A0259 is classifiable as a cardigan or a jacket.
Heading 6110, HTSUSA, provides for "sweaters, pullovers, sweatshirts, ... and similar
articles, knitted or crocheted." Cardigans classifiable in heading 6110, HTSUSA, are
distinguishable from jackets of heading 6102, HTSUSA, on the basis of how the
garments are worn; sweaters and cardigans of heading 6110, HTSUSA, may be worn
either indoors or outdoors, while jackets are worn outdoors as protection against the
elements over other outerwear. The determinative issue, therefore, is the manner in
which this garment is intended to be worn. In making this determination, we will
examine the physical characteristics of style A0259.
Examination of style A0259 yields the finding that the garment lacks several of
the features normally associated with jackets. The Guidelines for the Reporting of
Imported Products in Various Textile and Apparel Categories, CIE 13/88 (hereinafter cited
as Guidelines), enumerate certain criteria which may, in certain situations, create a
rebuttable presumption that a garment is classifiable as a jacket. The Guidelines state
that garments possessing at least three of the cited jacket features will be classified as
jackets if the result is not unreasonable. In the instant case, we note that although
this garment possesses three of the Guidelines jacket features (pockets at the waist;
closure by means of a heavy-duty zipper; long sleeves without cuffs), it does not
possess an overall design which would render it suitable for use as protection from the
cold. Specifically, we note that style A0259 does not possess any means of tightening
at the bottom hem or wrists (as noted supra, the zippers at the wrists are purely
decorative and do not serve to tighten the wrist), nor does it have any means of
closure at the neck and upper chest area. This garment' s design does not provide
sufficient coverage so as to offer the requisite degree of warmth and protection from
the elements normally expected of a jacket. We further recognize that while fabric
weight is not an absolute indicator of a garment's status for classification purposes, it
does provide some degree of evidence as to a garment's suitability for different uses.
In this instance, the subject garment is made from a napped lightweight fabric that
would not likely provide sufficient warmth on cold days, but could easily be worn
indoors over other outerwear (in the manner of a cardigan), or outdoors in milder
weather. As style A0259 does not provide sufficient coverage to protect the wearer
from the elements, and it is well-suited for use indoors, either layered or worn over
underwear, classification is proper within subheading 6110, HTSUSA, as a cardigan.
Statistical Note 3 to Chapter 61, HTSUSA, states:
"[F]or purposes of this chapter, statistical provisions for sweaters
include garments, whether or not known as ... cardigans, the outer
surfaces of which are constructed essentially with 9 or fewer
stitches per 2 centimeters measured in the direction the stitches
were formed, and garments, known as sweaters, where, due to their
construction, the stitches on the outer surfaces cannot be counted
in the direction the stitches were formed."
As style A0259 is a cardigan manufactured of fabric possessing more than nine
stitches per two centimeters measured in the direction they were formed,
classification is proper within subheading 6110.30.3055, HTSUSA, which provides
for other women's or girls' knit sweaters, pullovers, sweatshirts and similar articles of
man-made fibers. See Headquarters Ruling Letter (HRL) 956795 in which this office
classified a garment made from "Polar Fleece" napped fabric as a knit pullover meeting
the requirements of Statistical Note 3 supra, and classifiable under heading 6110,
HTSUSA.
HOLDING:
Style A0259 is classifiable under subheading 6110.30.3055, HTSUSA, which
provides for "[S]weaters, pullovers, sweatshirts, waistcoats (vests) and similar articles,
knitted or crocheted: of man-made fibers: other: other: other... other: women's or
girls'," dutiable at a rate of 34 percent ad valorem. The applicable textile quota
category is 639.
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 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 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