CLA-2 RR:CR:TE 965240 ttd
Ms. Allison M. Baron
Sharretts, Paley, Carter & Blauvelt, PC
Seventy-five Broad Street
New York, NY 10004
Re: Request for Binding Tariff Classification of a Woman’s Knit Upper Body Garment
Dear Ms. Baron:
This is in response to your letter dated July 23, 2001, on behalf of Polo Ralph Lauren Corp., requesting the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of two women’s knit upper body garments - style 17254 and style 17236. On August 22, 2001, Customs National Commodity Specialist Division (NCSD) issued New York Ruling Letter (NY) H83884 regarding the tariff classification of style 17254. NCSD then forwarded style 17236 to the Office of Regulations & Rulings to determine the proper tariff classification. A sample was submitted to this office for examination, and is being returned to you, as requested, under separate cover.
FACTS:
The submitted sample, identified as style number 17236, is a woman’s knit upper body garment composed of 100 percent cashmere. The fabric of the garment has fewer than nine stitches per two centimeters measured in the horizontal direction. The pullover garment features one shoulder styling. The neckline of the garment begins under one arm and extends above the opposite shoulder in both the front and back. The neckline is finished with a 1/2 inch rib knit fabric and there is coverage over one shoulder while the other shoulder is bare. The garment extends to the waist, has a ribbed waistband, and has one long sleeve that extends to the wrist with a rib knit cuff.
ISSUE:
What is the proper classification for the women’s knit upper body garment?
LAW AND ANALYSIS:
Classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule 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 may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.
Following GRI 1, there are three headings under consideration: heading 6106, HTSUSA, which provides for, inter alia, women’s knitted shirts; heading 6110, HTSUSA, which provides for, inter alia, women’s knitted sweaters, pullovers and similar articles; and heading 6114, HTSUSA, which provides for, inter alia, other women’s knitted garments.
Heading 6106, HTSUSA, covers “[w]omen’s or girls’ blouses and shirts, knitted or crocheted.” The EN to heading 6106, HTSUSA, provide, inter alia, that the heading does not cover garments "with a ribbed waistband" or garments "having an average of less than 10 stitches per linear centimeter."
In this case, the garment has a ribbed waistband and is consequently outside the scope of heading 6106, HTSUSA. See, e.g., HQ 961738, dated November 20, 1998. Therefore, the subject garment is not properly classifiable in heading 6106, HTSUSA.
Heading 6110, HTSUSA, covers “[s]weaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted.” A recent informed compliance publication on apparel terminology describes sweaters as:
knit garments that cover the body from the neck or shoulders to the waist or below (as far as the mid-thigh or slightly below the mid-thigh). Sweaters may have any type of pocket treatment or any type of collar treatment, including a hood, or no collar, or any type of neckline. They may be pullover style or have a full or partial front or back opening. They may be sleeveless or have sleeves of any length. Those sweaters provided for at the statistical level (9th and 10th digit of the tariff number) have a stitch count of 9 or fewer stitches per 2 centimeters measured on the outer surface of the fabric, in the direction in which the stitches are formed. Also included in these statistical provisions are garments, known as sweaters, where, due to their construction (e.g., open-work raschel knitting), the stitches on the outer surface cannot be counted in the direction in which the stitches are formed. Garments with a full-front opening but which lack the proper stitch count for classification as a sweater may be considered “sweater-like” cardigans of heading 6110.
See, U.S. Customs Service, What Every Member of the Trade Community Should Know About: Apparel Terminology Under the HTSUS, 34 Cust. B. & Dec. 52, 153 (Dec 27, 2000).
Furthermore, reference to The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88 (Guidelines) is appropriate in this case. The Guidelines were developed and revised in accordance with the HTSUSA to ensure uniformity, to facilitate statistical classification, and to assist in the determination of the appropriate textile categories established for the administration of the Arrangement Regarding International Trade in Textiles. The Guidelines provide a similar description for sweaters. Notably, the Guidelines indicate that garments commercially known as sweaters or pullovers cover the upper body from the neck or shoulders to the waist or below. The EN to heading 6110, HTSUSA, also indicate that the heading covers garments designed to cover the upper parts of the body.
The subject garment has a stitch count of less than 9 stitches per 2 centimeters and extends to the waist, as required in heading 6110, HTSUSA. However, Customs has consistently held that in order for a garment to be classified in heading 6110, HTSUSA, the garment must, at a minimum, feature adequate “coverage” of the upper part of the body. See HQ 965231, dated November 19, 2001; HQ 963597, dated December 21, 1999; HQ 962161, dated December 29, 1998; and HQ 962123, dated December 29, 1998. In the rulings cited, Customs found that garments with an upper back that was cut straight across from side seam to side seam lacked adequate shoulder coverage and failed to meet the requisite coverage requirement for classification in heading 6110, HTSUSA. The styling of the subject garment: an upper front and back that is cut diagonally across from one side seam to the top of the opposite shoulder seam, lacks adequate shoulder coverage. Accordingly, the subject garment fails to meet the requisite coverage requirement for classification in heading 6110, HTSUSA. See HQ 965231 (cited above), (wherein Customs found that a pullover garment with one shoulder styling and a diagonally cut neckline, nearly identical to the subject garment, did not meet the requisite adequate coverage of the upper body to be classified in heading 6110).
In your submission, you cite NY E81679, dated June 17, 1999, wherein Customs classified a woman's knit pullover, which reached the waist and had one long sleeve, in heading 6110, HTSUSA. You claim that the garment in NY E81679 is similar to the subject merchandise and therefore that the subject garment is also properly classifiable in heading 6110, HTSUSA. Upon review of NY E81679, we find that classification of the article considered in heading 6110, HTSUSA, is incorrect. The garment in NY E81679, like the one in this case, provided shoulder coverage over only one shoulder while the other was bare and therefore it did not satisfy the requisite coverage requirement for classification in heading 6110. We are currently in the process of revoking NY E81679 to achieve the correct classification of the merchandise in that ruling.
Heading 6114, HTSUSA, provides for “[o]ther garments, knitted or crocheted.” The EN to heading 6114 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 6106 and 6110, HTSUSA, is properly classified as an other garment of heading 6114. See HQ 963597 (cited above).
Subheading 6114.10.0040, HTSUSA, provides for "Other garments, knitted or crocheted: Of wool or fine animal hair, Tops: Women's or girls." As the subject garment is made of 100 percent cashmere wool and is intended for women or girls, the remaining inquiry is whether the subject garment satisfies the definition of a "top."
The apparel terminology compliance publication describes "tops" as:
Upper body garments that are not included more specifically in headings 6101-6113. Tops generally have limited coverage of the neck and shoulder area, and/or do not reach the waist. Garments lacking coverage of the neck and shoulder area may have shoulder straps, a halter neckline, or no straps. The front and/or back of the garment may be cut straight across from side seam to side seam. Terms sometimes
used to describe these garments are halter-tops, tube tops or camisoles. All of these garments are classified in the specific subheading for tops in 6114.
See, U.S. Customs Service, What Every Member of the Trade Community Should Know About: Apparel Terminology Under the HTSUS, 34 Cust. B. & Dec. 52, 153 (Dec 27, 2000).
The Guidelines provide a similar description of "tops." Notably, the Guidelines specify that tops include tube-type garments which may or may not be waist length, having a straight top (with or without attached shoulder straps), and off-the-shoulder tops, which do not have a "neck-area" as required by the "shirt and blouse" Guidelines. Moreover, the Guidelines indicate that garments with oversized or excessively revealing arm or neck openings are considered tops.
In this case, applying the description from the apparel terminology informed compliance publication, the subject garment provides only limited coverage to the neck and shoulder area. Likewise, applying the description from the Guidelines, the subject garment does not have a neck area and has excessively revealing arm or neck openings. Moreover, it is clear from both sources that a "top" may reach the waist. As the subject garment satisfies the definition of a "top," it is properly classified under subheading 6114.10.0040, HTSUSA, as "Other garments, knitted or crocheted: Of wool or fine animal hair, Tops: Women's or girls'."
HOLDING:
The women’s knit top is classified in subheading 6114.10.0040, HTSUSA, which provides for “[o]ther garments, knitted or crocheted: Of wool or fine animal hair: Tops: women's or girls'.” The general column one duty rate is 13 percent ad valorem and the item falls within textile category designation 438.
The designated textile and apparel category 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 your client 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. The Status Report on Current Import Quotas (Restraint Levels) is also available on the Customs Electronic Bulletin Board (CEBB) which can be found on the U.S. Customs Service Website at www.customs.gov.
Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, your client 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