CLA-2 CO:R:C:T 953907 SK
Susan Kearney
Wal-Mart Stores, Inc.
702 S.W. 8th Street
Bentonville, Arkansas 72716
RE: Modification of DD 881895 (2/1/93); oversized women's knit
garment is classifiable as a dress under 6104, HTSUSA; synthetic
fibers; too long for a pullover, even if oversized.
Dear Ms. Kearney:
On February 1, 1993, our Customs office at the JFK airport
in New York issued you District Ruling Letter (DD) 881895, which
classified a women's knit garment as a dress under subheading
6104.44.2010, HTSUSA, dutiable at a rate of 17 percent ad valorem
with an attendant quota category of 636. Upon review, that
ruling is deemed in error with regard to the classification of
the garment based on its fiber content. Our analysis follows.
FACTS:
The submitted sample, referenced style SIUN-5LSP/J/V/B, is a
women's knit, oversized garment made from 85 percent polyester
and 15 percent cotton. The interior fabric is napped, while the
exterior surface is knit with more than nine stitches per two
centimeters measured in the horizontal direction. The fabric is
a pale grey and resembles the fabric used to manufacture
sweatshirts. The garment features long sleeves with rib knit
cuffs, a mock turtleneck and a hemmed bottom which extends to the
knee. The shoulder seams drop three to four inches beyond the
wearer's natural shoulder line. Although this garment is marked
a size medium, the extra width and loose, unconstructed design
indicate that this garment is intended to appear oversized. The
inquirer's sample invoice refers to this garment as a "fleece
skimp."
The country of origin of this garment is Singapore.
- 2 -
ISSUE:
Whether the garment at issue is classifiable as a dress,
under heading 6104, HTSUSA, or as a pullover under heading 6110,
HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is in accordance
with 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.
At issue is whether a women's oversized, knit garment is
properly classifiable as a dress or as a pullover. In DD 881895,
Customs held that this garment was a dress and classifiable under
subheading 6104.44.2010, HTSUSA, which provides for, in pertinent
part, women's knit dresses made from artificial fibers. This
garment also possesses features which are commonly found on
pullovers. Primarily, it is the use of grey, knit, sweatshirt-
like fabric, unconstructed silhouette, rib knit cuff and mock
collar, and the garment's casual, oversized appearance that are
evocative of features found on many pullovers.
There is nothing in the Explanatory Notes to heading 6104,
HTSUSA, which precludes classification of a loose, unconstructed,
casual garment made from sweatshirt-like fabric from being
classifiable as a dress. Although dresses have traditionally
been thought of as tailored and/or fitted garments to be worn
whenever a neat, feminine or more formal effect was desired, a
growing trend to produce loose, comfortable dresses which can be
worn in informal settings has emerged. Specifically, we note
that many garments now recognized as dresses are made from
decidedly "casual" fabrics such as denim and napped materials
such as the sweatshirt-like fabric in the instant case. These
informal dresses are often unconstructed, some are oversized, and
they come in all lengths from mini to ankle-length. Dresses such
as these are usually distinguishable from oversized pullovers by
either the type of fabric that is used (i.e., denim is not
usually associated with use in the manufacture of pullovers), the
garments' construction and detailing (i.e., A-line silhouettes or
fitted, tailored constructions are not normally associated with
pullovers), or the length of the garment.
Pullovers are described in the EN to heading 6110, HTSUSA,
as articles "designed to cover the upper part of the body."
[emphasis added] Accordingly, garments which extend below the
upper body region are precluded from classification as a
- 3 -
pullover. The term "upper body" is vague, but even a liberal
interpretation of that term would exclude garments which extend
to the knee of an adult.
The garment in the instant case is marked a size medium.
When worn by an adult women of average height, it easily extends
to the knees. It is this office's position that there is nothing
about the design, or the type of fabric from which this garment
is made, which precludes it from classification as either a dress
or a pullover. However, it is the length of this garment which
prevents it from classification as a pullover under heading 6110,
HTSUSA, because this garment is designed to cover more than just
the upper body of the wearer. We note that if this garment had
extended to only mid-thigh, this office may have reached a
different conclusion depending, in part, on other criteria such
as how this garment is marketed and advertised to the public.
The garment at issue is a casual, oversized dress
classifiable under heading 6104, HTSUSA. We note, however, that
this garment was incorrectly classified at the six digit level in
DD 881895. In that ruling this dress was classified under
subheading 6104.44.2010, HTSUSA, which provides for women's knit
dresses of artificial fibers. As this garment is of chief weight
polyester, the appropriate item number for this garment is
subheading 6104.43.2010, HTSUSA, which provides for women's knit
dresses of synthetic fibers.
HOLDING:
DD 881895 is modified.
Style SIUN-5LSP/J/V/B is classifiable under subheading
6104.43.2010, HTSUSA, which provides for women's or girls' suits,
ensembles, suit-type jackets, blazers, dresses, skirts, divided
skirts, trousers, bib and brace overalls, breeches and shorts
(other than swimwear), knitted or crocheted: dresses: of
synthetic fibers: other... women's," dutiable at a rate of 17
percent ad valorem The attendant textile quota category is 636.
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 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 updated weekly and
is available for inspection at your local Customs office.
- 4 -
Due to the 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.
In order to ensure uniformity in Customs' classification of
this merchandise and eliminate uncertainty, pursuant to section
177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1), DD 881895
is modified to reflect the above classification effective with
the date of this letter.
This modification is not retroactive. However, DD 881895
will not be valid for importations of the subject merchandise
arriving in the United States after the date of this notice.
Sincerely,
John Durant, Director
Commercial Rulings Division