CLA-2 RR:CR:TE 961738 RH

Ms. Fiona Chau
Trade Specialist
Hong Kong Economic and Trade Office
1520 18th St., N.W.
Washington, D.C. 20036

RE: Heading 6110; heading 6106; Blouse; Pullover; Vest; Note 4, Chapter 61

Dear Ms. Chau:

This is in reply to your letter of April 28, 1998, asking us to reconsider a pre-entry classification decision (reference number not provided) on a “pullover-styled knitted sleeveless upper garment” imported by J. Crew Group Inc. In the pre-classification decision, Customs classified the garment under subheading 6110.30.3035 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as a vest, under quota category 659. In your opinion, the garment should have been classified as a “blouse” under quota category 638/639.

FACTS:

Your office provided the National Import Specialist for this commodity with a size medium sample of the garment, style 10127. The garment is sleeveless and has a V-shaped neckline and a pronounced rib knit waistband. It extends from the wearer’s neck and shoulders to below the waist. The garment’s construction is 3 x 3 rib knit fabric which has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed. The fiber content is 82 percent acrylic, 14 percent nylon and 4 percent spandex.

ISSUE:

Is the garment at issue classifiable under subheading 6110.30.3035, HTSUSA, as a vest? If not, how is it classified?

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LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance.

Additionally, in understanding the language of the HTSUSA, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, although not legally binding, comprise the official interpretation of the Harmonized System at the international level.

Initially, we note that although you describe the garment as a knitted pullover, you seek classification of the garment as a blouse. Chapter 61, HTSUSA, provides for articles of apparel and clothing accessories, knitted or crocheted. Heading 6106, HTSUSA, provides for "[w]omen's or girls' blouses and shirts, knitted or crocheted." Legal Note 4 to Chapter 61, HTSUSA, reads as follows:

Headings 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimeter in each direction counted on an area measuring at least 10 centimeters by 10 centimeters. Heading 6105 does not cover sleeveless garments.

Moreover, the ENs to heading 6106 state, in part, that:

Garments not regarded as women’s or girls’ blouses, shirts or shirt-blouses and excluded from this heading in accordance with Chapter Note 4 are generally classified as follows:

* * * *

- Having a ribbed waistband or other means of tightening at the bottom of the garment, or having an average of less than 10 stitches per linear centimetre; heading 61.02 or 61.10.

As directed by Note 4, Chapter 61, the garment in this case is not classifiable as a knitted blouse in heading 6106 because it has a rib knit waistband. As further discussed in the EN, the garment may be classifiable in heading 6110, which encompasses “[s]weaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted.” The pre-classification decision classified the garment as a vest within that heading.

- 3 - Although there is no specific definition of “vest” in the HTSUSA, ENs or the Textile Category Guidelines (CIE 13/88), Customs has consistently classified as vests only those garments which are designed to be worn over another outer garment. Headquarters Ruling Letter (HQ) 954939, dated January 6, 1994. In that ruling, the garment under consideration was sleeveless with large armholes and a deep U-shaped neck in front and back. It also had 3¾ inch tank-style shoulder straps. The ruling cited The Essential Terms of Fashion, by Charlotte Mankey Calasibetta, which defined a “vest” as “[a]n item of wearing apparel extending to the waist or longer, similar to a sleeveless jacket, usually worn over a blouse or shirt and sometimes under a suit jacket.”

The elements of a vest found in HQ 954939 were also applied in HQ 954713, dated January 6, 1993 (a knit sleeveless garment with a deep U-shaped neckline in the front, large armholes and tank-top shoulder straps was classifiable as a vest); and HQ 953771, dated July 7, 1993 (a knit, sleeveless garment with a full-front opening and button closure, V-shaped neckline and loose-fitting was classifiable as a vest).

In the instant case, the garment does not possess the characteristics of a vest. Unlike the garments in HQ 954939, HQ 954713 and HQ 953771, the garment at issue is close fitting and would not be worn over another garment. The armholes and neckline are not oversized and do not expose undergarments. Furthermore, in your letter you state that “these features render it to be worn against the body or over underwear for appearance in public without any modesty problem” and that “it would be uncomfortable to wear it over another garment.”

Based on the foregoing, we agree with you that the garment is not a vest. However, we find that the garment is akin to a pullover and is classified under subheading 6110.30.3055, HTSUSA.

HOLDING:

Garment style 10127 is classified under subheading 6110.30.3055, HTSUSA, which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vest) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’.” It is dutiable at the general column one rate at 33.3 percent ad valorem, and the textile category is 639.

Accordingly, the pre-classification decision regarding this garment, style 10127, is superseded. A copy of this decision should be attached to a copy of the pre-classification decision and presented to Customs upon entry of the merchandise.

The designated textile and apparel category may be subdivided into parts. If so, 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 negotiations and changes, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service which is updated weekly and is available at the local Customs office.

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Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) categories, you should contact the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division