HQ 962161
Dec. 29, 1998
CLA-2 RR:CR:TE 962161 jb
Ms. Fiona Chau
Hong Kong Economic and Trade Office
1520 18th Street, N.W.
Washington, D.C. 20036
RE: Request for reconsideration of classification; women's
cashmere knit top
Dear Ms. Chau:
This is in response to your letter, dated August 25, 1998,
regarding the classification under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA) of a woman's cashmere
knit top. A sample was submitted to this office for examination
and will be returned under separate cover.
FACTS:
The submitted sample, referenced style number 17804,
consists of a woman's plain jersey finely knit top constructed of
100 percent cashmere. The garment is sleeveless and features
shoulder straps measuring less than two inches in width, a rib
knit waistband and a square front neckline. The upper back of the
top of the garment is cut straight across, from side seam to side
seam.
In Preclassification Ruling (PC) C85659, dated April 17,
1998, Customs classified the garment in heading 6114, HTSUS, as a
knit top. You disagree with this classification and claim that
regardless of the construction of the garment "in accordance with
the existing classification practice of both the US and Hong
Kong, a knitted garment, if composed of 100 percent cashmere,
should be classified as a wool sweater under category 445/446
irrespective of the stitch count."
ISSUE:
What is the proper classification for the subject garment?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI). GRI 1
requires that classification be determined according to the terms
of the headings and any relative section or chapter notes. Where
goods cannot be classified solely on the basis of GRI 1, the
remaining GRI will be applied, in the order of their appearance.
First, we would like to emphasize that classification of
merchandise in the HTSUS is based on the terms of the headings
and not on a comparison of statistical suffixes and textile quota
categories. Accordingly, any comparison that is executed is
between the competing headings, based on the terms of the
headings and any applicable section or chapter notes.
There are three plausible classification provisions for this
merchandise: heading 6109, heading 6110, and heading 6114, HTSUS.
Heading 6109, HTSUS, provides for, among other things, tank
tops. As the term "tank top" is neither defined in the legal
notes to the HTSUS nor in the corresponding Explanatory Notes to
the Harmonized Commodity Description and Coding System (EN), we
look to the Guidelines for the Reporting of Imported Products in
Various Textile and Apparel Categories, CIE 13/88 (1988) (herein
Guidelines) for assistance. The Guidelines reference to the term
"tank top" is indicative of a garment which is:
...sleeveless with oversized armholes, with or without a
significant drop below the arm. The front and the back may
have a round, V, U, scoop,
boat, square or other shaped
neck which must be below the
nape of the neck. The body of
the garment is supported by
straps not over two inches in
width reaching over the
shoulder. The straps must be
attached to the garment and
not be easily detachable.
Bottom hems may be straight or
curved, side-vented, or of any
other type normally found on a
blouse or shirt, including
blouson or drawstring waists
or an elastic bottom. The
following features would
preclude a garment from
consideration as a tank top:
1) pockets, real or simulated, other than breast
pockets;
2) any belt treatment including simple loops;
3) any type of front or back neck opening (zipper,
button, or otherwise).
This definition is consistent with the definition found in
Charlotte Mankey Calasibetta's Essential Terms of Fashion (1986)
at 221:
Similar to men's undershirt with U-neckline and deep
armholes, shaped toward shoulder to form narrow straps; named
for tank suit....
Before we can even arrive at the features which would
preclude a garment from qualifying as a tank top, a garment must
already possess certain basic features. It is clear from these
definitions that the fundamental features of a "tank top" require
a drop below the neckline front and back, as well as deep
armholes in order to form narrow straps. These features are
critical in creating the silhouette which is the distinguishing
characteristic of the tank top.
The subject garment departs from the above stated
definitions in that the construction of the back of the garment
does not feature the requisite drop below the neckline to form
one of the shapes (U, V, etc.) discussed in both the Guidelines
and the Essential Terms of Fashion. The absence of this feature
causes the shoulder coverage on these garments to differ from the
required "straps". As the subject sample differs significantly
from what is commonly referred to as a tank top, it is also not
sufficiently similar to a tank top to qualify for classification
in heading 6109, HTSUS.
Heading 6110, HTSUS, provides for, inter alia, sweaters,
pullovers, sweatshirts, waistcoats (vests) and similar articles,
knitted or crocheted. The EN to heading 6110, HTSUS, state,
"This heading covers a category of knitted or crocheted articles,
without distinction between male or female wear, designed to
cover the upper parts of the body (jerseys, pullovers, cardigans,
waistcoats and similar articles)." As "pullover" is not defined
in the Guidelines, we look to other sources. Those sources
define a pullover garment as:
a sweater with a round, crew, or V-neck, pulled over the
head, as contrasted with a cardigan or coat sweater, which
opens down the front. Also called pull-on or slip-on sweater.
Charlotte Mankey Calasibetta, Essential Terms of Fashion at 211,
(1986).
garment that pulls over the head. Usually, a blouse or
sweater. Mary Brooks Picken,
The Fashion Dictionary at 291, (1973).
Customs has consistently held that in order for a garment to
be classified in heading 6110, HTSUS, the garment must at a
minimum feature adequate "coverage" of the upper part of the
body. As the styling of the subject garment, that is, an upper
back that is cut straight across from side seam to side seam, and
lacking in adequate shoulder coverage, does not meet this
requisite
"coverage", the subject garment is precluded from classification
in heading 6110, HTSUS.
Heading 6114, HTSUS, provides for other garments, knitted or
crocheted. The EN to that heading state that, "this heading
covers knitted or crocheted garments which are not included more
specifically in the preceding headings of this Chapter."
Accordingly, the subject garment, which because of distinct
styling features is precluded from classification in headings
6109 and 6110, HTSUS, is properly classified in heading 6114,
HTSUS.
As your concerns address an inconsistency between the
provisions of our tariff and the current Agreement between Hong
Kong and the United States, we suggest that you address these
concerns to Ms. Troy H. Cribb, the Chairman for the Committee for
the Implementation of Textile Agreements.
HOLDING:
The decision in PC C85659 is confirmed.
The subject garment, referenced style 17804, is correctly
classified as a knit top in subheading 6114.10.0040, HTSUSA,
which provides for other garments, knitted or crocheted: of wool
or fine animal hair: tops: women's or girls'. The applicable
rate of duty is 15 percent ad valorem and the quota category is
438.
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 renegotiations and
changes, to obtain the most current information available, we
suggest you check, close to the time of shipment, the Status 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.
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 the local
Customs office prior to importing the merchandise to determine
the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division