CLA-2 CO:R:C:T 089968 SK
Mr. Tommy Lai
Hong Kong Economic and Trade Office
British Embassy
1233 20th Street, N.W., ste. 504
Washington, D.C. 20036
RE: Classification of women's jacket; 6102, HTSUSA; garment not
a cardigan
Dear Mr. Lai:
This is in response to your letter of July 11, 1991,
requesting classification of a women's jacket. A sample was
submitted for Customs' examination and will be returned under a
separate cover.
FACTS:
The submitted sample, Style Number 124, is a women's knit
garment with a deep v-neckline and a one-button front closure.
The outer fabric of the garment has more than nine stitches per
two centimeters measured in the horizontal direction, and it is
napped on the inside. The garment has an inner woven lining
throughout the body and sleeves. The garment features long
sleeves with applied knit cuffs, slanted front pockets and an
uncinctured hemmed bottom. The fiber content of the outer fabric
is 80% cotton and 20% polyester, while the woven lining consists
of 100% cotton fibers. The garment will be imported from Hong
Kong by Nordstrom, Inc.
ISSUE:
Whether classification of the article at issue is proper
under heading 6102 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), which provides for jackets, or
under heading 6110, HTSUSA, which provides for cardigans?
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LAW AND ANALYSIS:
Classification of goods 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.
The subject merchandise is a women's garment that leaves
some question as to its primary function. In this particular
instance, the garment is of a style that potentially lends itself
to classification as either a cardigan or jacket.
Upon examination, it is apparent that the garment has
several characteristics which indicate the article at issue is
properly classifiable as a women's jacket:
1) The submitted article is fully lined with 100% cotton
fiber. It is also of a substantial weight and clearly
heavy enough for outdoor wear in cold weather.
Although cardigans may be lined, they are usually
not heavy enough, alone, for outdoor wear in the lower
temperatures;
2) The garment has applied cuffs which are often found on
jackets and not on cardigans;
3) The garment has slant front pockets located below the
waist;
4) The garment has a large jacket/coat style button as its
front closure.
The fact that this garment is v-necked with a single-button
closure and an uncinctured hemmed bottom does not preclude it
from being classifiable as a jacket. Granted, the neckline and
the single closure will not provide as much warmth as other more
conventional jacket styles, but nevertheless this garment
contains ample attributes which indicate that it is a jacket
rather than a cardigan.
While any one of these factors is not conclusive in and of
itself, they are, taken together, clearly indicative of this
garment's status as a jacket. Heading 6102 provides for women's
coats, jackets and other similar articles and the garment at
issue is properly classifiable within this provision.
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HOLDING:
The article at issue is classifiable under subheading
6102.20.0010, HTSUSA, which provides for women's or girls'
overcoats, carcoats, capes, cloaks, anoraks (including ski-
jackets), windbreakers and similar articles, knitted or
crocheted, other than those of heading 6104: Of cotton ...
Women's. The applicable rate of duty is 16.9% ad valorem and the
textile category is 335.
The designated textile and apparel category may be divided
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 the importer
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 the importer's 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, the importer should contact
his 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