CLA-2 CO:R:C:T 953771 NLP
Mr. Tommy Lai, Second Secretary
Hong Kong Economic & Trade Office
British Embassy
1150 18th Street, N.W.
Suite 475
Washington, D.C. 20036
RE: Tariff classification of cotton knit vests vs. blouses;
headings 6106 and 6110; Legal Note 4 to Chapter 61;
Explanatory Note to heading 6106; Textile Category
Guidelines; DD 881658
Dear Mr. Lai:
This is in response to your letter dated March 30, 1993,
concerning the tariff classification of women's knit garments
imported by the Jones Apparel Group, Inc, and entered at JFK
Airport. A sample of the merchandise at issue was provided for
our examination.
FACTS:
The sample, style 81878, is a women's knit, sleeveless
garment that consists of 100% cotton fibers. The garment has a
full-front opening with six buttoned closures and a V-shaped
neckline. It is loose-fitting and hangs loosely on the wearer.
It has a straight bottom and does not possess a rib-knit
waistband. The fabric of the garment consists of an all-over 1 x
1 rib knit fabric, and the stitch count measures 24 stitches per
two centimeters horizontally, while the vertical stitch count is
nine stitches per linear centimeter.
It is your position that since the size of the armholes and
the V-shaped neckline measure only 7 inches in vertical length,
"the garment should be decent enough to be worn alone in public."
In addition, the absence of any jacket feature suggest that the
garment is unlikely to be worn over other garments. Therefore,
the garment should be classified as a blouse in subheading
6106.10.0010, HTSUS, with the applicable textile category being
338/339.
ISSUE:
Is the subject garment classified as a blouse in heading
6106, HTSUS, or as a vest in heading 6110, HTSUS?
LAW AND ANALYSIS:
The classification of goods under the Harmonized Tariff
Schedule of the United States (HTSUS) is governed by the General
Rules of Interpretation (GRI's), taken in order. GRI 1 provides
that classification shall be determined according to the terms of
the headings 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's may be applied, taken in order.
Heading 6106, HTSUS, provides for "[w]omen's or girls'
blouses and shirts, knitted or crocheted." Legal Note 4 to
Chapter 61, HTSUS, provides that this heading does not cover:
...garments with pockets below the waist, with a
ribbed waistband or other means of tightening at the
bottom of the garment, or garments having an average of
less than 10 stitches per linear centimeter in each
direction counted on an area measuring at least 10
centimeters by 10 centimeters....
In understanding the language of the HTS, the Harmonized
Commodity Description and Coding System Explanatory Notes (ENs)
may be utilized. The ENs, although not legally binding, comprise
the official interpretation of the Harmonized System at the
international level. The ENs to heading 6106 state, on page 837,
that:
Garments not regarded as women's or girls's blouses,
shirts or shirt-blouses and excluded from this heading in
accordance with Chapter Note 4 are generally classified as
follows:
* * * *
- ...having an average of less than 10 stitches per linear
centimeter; heading 61.02 or 61.10
The Textile Category Guidelines, CIE 13/88, are also used as
an aid in classifying textile articles. They offer guidance in
determining the commercial designation of articles. In regard to
women's knit blouses, the Guidelines state that:
Garments included in this category are of the type
which are normally worn against the body or over underwear
for appearance in public. They possess the following
attributes:
* * * *
7) Stitch count:
(a) Included in this category are:
(1) Blouses and shirts of headings 6105 and 6106,
whether classifiable there or in headings
6103, 6104 or 6112. These garments must have
an average of 10 or more stitches per linear
centimeter in each direction, counted on an
area measuring at least 10 centimeters by 10
centimeters.
As we have stated, while the sample garment does have over
10 stitches per linear centimeter in the horizontal direction,
the vertical count is nine stitches per linear centimeter.
Therefore, pursuant to Legal Note 4 to Chapter 61, HTSUS, the
sample garment is precluded from classification as a shirt or
blouse in heading 6106, HTSUS.
Moreover, while the armholes are not excessively revealing
and there is no modesty problem to automatically preclude wear of
this garment as a blouse, it is our position that this garment is
more akin to a vest and is not worn over underwear, but rather
over other apparel as a vest. The garment is loose fitting,
which indicates it is worn outside pants or skirt. In addition,
it would provide the wearer with warmth because of the 1 x 1 rib
knit fabric. In appearance and styling, this garment resembles a
vest and this style is commonly and commercially known as a vest.
Thus, based on the stitch count and the style of the
garment, it is our position that it is classifiable as a vest in
subheading 6110.20.2035, HTSUS. In addition, we refer you to DD
881658, dated January 26, 1993, which classified a similar
women's garment, also imported by the Jones Apparel Group Inc.,
as a vest in subheading 6110.20.2035, HTSUS. That garment was a
sleeveless woman's vest constructed from 100% cotton rib knit
fabric with more than 9 stitches per 2 centimeters measured in
the horizontal direction. The garment featured a V-neck, full
front opening with a 5 button closure and a straight bottom.
HOLDING:
The women's knit vest is classifiable in subheading
6110.20.2035, HTSUS, which provides for "[s]weaters, pullovers,
sweatshirts, waistcoats (vests) and similar articles, knitted or
crocheted: [o]f cotton: [o]ther: [o]ther: [v]ests, other than
sweater vests: [w]omen's or girls'. The rate of duty is 20.7% ad
valorem and the applicable textile category code is 359.
The designated textile and apparel categories 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 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 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, 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