CLA-2 CO:R:C:T 951298 CAB
Ellen E. Rosenberg, Esq.
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
43rd Floor
New York, NY 10036
RE: Classification of Women's Knitwear; jacket; sweater; Heading
6110
Dear Ms. Rosenberg:
This letter is in response to your inquiry of February 5,
1992, requesting a tariff classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) on behalf
of Dillard Department Stores, Inc., for four samples of women's
knitwear. The samples were submitted for examination. The
merchandise will be produced in Taiwan.
FACTS:
The garments at issue include four samples of women's
knitwear. All four of the sample garments, Styles 2217002,
2217091, 22170003, and 2217010 consist of 100 percent acrylic
fibers. The samples are constructed from coarsely knit fabric
that measures less than nine stitches per two centimeters counted
in the horizontal direction. All of the garments contain a full
front opening without a means of closure, inside shoulder pads,
long sleeves with rib knit cuffs, and two inset side seam pockets
below the waist. Also, all of the garments extend from the neck
and shoulders to the top of the thighs. In addition, Style
2217010 has capping around the neck and on both sides of the
front placket opening.
ISSUE:
Whether the instant garments are classifiable as a jacket in
in Heading 6102, HTSUSA, or a sweater in Heading 6110, HTSUSA?
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, taken in
order.
Heading 6102 which is the provision for women's coats
provides the following:
Women's or girls' overcoats, carcoats, capes, anoraks
(including ski-jackets), windbreakers and similar
articles, knitted or crocheted...
The Explanatory Notes (EN) to the Harmonized Commodity
Description and Coding System (EN), although not legally binding,
are the official interpretation of the tariff at the
international level. The EN to Heading 6102 declare that
garments classified in that heading are generally worn over other
clothing for protection against the weather. However, the
merchandise at issue is not necessarily classifiable under
Heading 6102 simply because it is worn over other outer clothing.
Heading 6110 provides for sweaters, pullovers, sweatshirts,
waistcoats (vests) and similar articles, knitted or crocheted.
The EN to Heading 6110 state that the heading covers a category
of knitted or crocheted articles, designed to cover the upper
parts of the body (jerseys, pullovers, cardigans, waistcoats and
similar articles).
You refer to the Textile and Apparel Category Guidelines,
C.I.E. 13/88 to substantiate your claim that the instant garments
are classifiable in Heading 6102 as a jacket instead of Heading
6110. C.I.E. 13/88, at 5, describes women's coats as three-
quarter length or longer garments and other garments such as ski
jackets, parkas and waist length jackets. These garments are
worn as outerwear which cover either the upper part of the body
or both the upper and lower parts of the body. Garments in this
category have a full or partial front opening, with or without a
means of closure.
C.I.E. 13/88, at 20, defines knit sweaters and cardigans as
garments commercially known as cardigans, sweaters,
pullovers, sweater vests, etc. They cover the upper body from
the neck or shoulders to the waist or below (as far as the mid-
thigh area). These garments contain essentially nine or fewer
stitches per two centimeters measured in the horizontal
direction.
You contend that because of the general appearance of the
sample merchandise, including the heavy weight, and the length,
which exceeds the mid-thigh, that the garments should be
classified as an overcoat. However, as stated in Headquarters
Ruling Letter (HRL) 088077, dated October 25, 1990, "[G]uidelines
are just that, guides to ascertaining the common or commercial
designation of a textile article. C.I.E. 13/88 is not an
immutable document. We believe that there may be garments which
exceed the mid-thigh length criteria and which are still, because
of their fabric, construction, and styling, commercially and
commonly known as sweaters." Moreover, the mid-thigh length is
subject to variation depending on the measurements of the wearer.
Finally, after examining the general appearance of the
instant merchandise, they contain the characteristics of sweaters
and not overcoats. The fabric forming the sample garments
provides for warmth and not protection. There is no insulation
that would protect the wearer against the elements (wind, rain,
snow, etc.). Therefore, the instant merchandise is classifiable
in Heading 6110.
We have carefully considered the information and legal
positions, and prior Customs rulings which you submitted on
behalf of your client, as well as the arguments you presented at
a conference with members of my staff. However, after looking at
all of the data in its totality, we are convinced that the
instant garments are properly classifiable as sweaters in Heading
6110.
HOLDING:
As a result of the foregoing, the garments in question are
classifiable in subheading 6110.30.3020, HTSUSA, which provides
for sweaters, pullovers and similar articles, knitted or
crocheted, of man-made fibers, other. The rate of duty is 34.2
percent ad valorem, and the textile quota category is 646.
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 that you 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 available for
inspection at your 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 applicable to textile
merchandise, you 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