CLA-2 CO:R:C:T 088552 CMR
Mr. Tommy Lai
Hong Kong Economic and Trade Office
British Embassy
1233 20th Street, N.W., Suite 504
Washington, D.C. 20036
RE: Classification of a women's upper body garment; 6114, HTSUSA;
tops; sweaters
Dear Mr. Lai:
This ruling is in response to your letter of January 23,
1991, regarding the classification of a women's knitted upper
body garment, style 642A, entered by Contempo Casuals at the port
of Los Angeles, your case #HK207/90. The port required a visa
for category 838. You believe the garment was correctly licensed
in category 859. A sample garment was received with your
request.
FACTS:
The garment at issue, style 642A, is a women's sleeveless
coarsely knitted pullover of 55 percent ramie/45 percent cotton
fibers. The fabric has five stitches per two centimeters
measured in the horizontal direction. The garment extends from
the chest area to somewhat above the waistline. The garment is
covered with plastic spangles with the exception of its narrow
shoulder straps (1.5 cm. in width). The top of the garment has a
slightly rounded dip in the front and even less of a dip in the
back, and the garment has a straight bottom.
ISSUE:
Is the subject garment, style #642A, classifiable under
heading 6114, HTSUSA, as a top or as an other garment?
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LAW AND ANALYSIS:
Classification of goods under the 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 and any relative section or chapter notes, provided such
headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
Following GRI 1, three headings present themselves for
initial consideration: 6106: women's or girls' knit or crocheted
blouses and shirts; 6110: sweaters, pullovers, sweatshirts,
waistcoats (vests) and similar articles, knitted or crocheted;
and 6114: other garments, knitted or crocheted.
The subject garment has several features which eliminate it
from classification as a blouse of 6106, not the least of which
is its stitch count and lack of full coverage to the waist. Note
4, Chapter 61, requires excludes garments which have an average
of less than 10 stitches per linear centimeter. Additionally,
Customs has interpreted the language in the General Explanatory
Notes to Chapter 61 describing shirts and shirt-blouses as
garments designed to cover the upper part of the body as
requiring coverage to at least the vicinity of the waist. This
accords with the attributes of knit shirts and blouses as
described in the Textile Category Guidelines, CIE 13/88.
Classification within heading 6110, HTSUSA, can also be
eliminated based on the fact that the subject garment is not of
the same class or kind as the garments named in the heading.
While it may be described as a pullover garment, it is not a
pullover of 6110, as those garments, like the garments of
heading 6106 are designed to cover the upper body from the neck
or shoulders to the waist or below (as far as the mid-thigh
area). See, Guidelines at 20.
Consequently, the garment is classifiable as an other
garment of heading 6114. However, there appears to be some
disagreement as to the classification of the garment at the
statistical level. The HTSUSA provides no assistance in
determining the scope of the term "top" which appears at the
statistical level under heading 6114. Therefore, it is proper to
look to the Guidelines for direction.
The term "top" is described in the Guidelines as . . .
. . . refer[ring] to those garments which, except for one or
two distinctions in construction, would have fit into any
one of the above listed breakouts. [Refers to descriptions
of shirts, T-shirts, sweatshirts and tank tops.] Fore
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example, those garments which are commonly referred to as
midriffs, tube tops, crop tops, or halter tops do not reach
the waist, and are considered tops. * * *
The garment at issue has more than one or two distinctions
in construction, i.e., the stitch count, lack of coverage to the
waist area, narrow straps and lack of shoulder coverage.
Therefore, we believe it is properly classifiable as a top.
The fact that the stitch count is the same as that normally
assigned to sweaters does not prevent classification of this
garment as a top. There is no stitch count requirement or
limitation for garments considered tops. Since this garment is
not classifiable in heading 6110, the fact it has a stitch count
normally assigned to sweaters is of no consequence.
Additionally, its stitch count, were it classifiable in heading
6110, would only be of concern for classification as a sweater at
the statistical level.
HOLDING:
The garment at issue, style 642A, is classifiable as a top
of other textile materials in subheading 6114.90.0010, textile
category 838, dutiable at 6 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division