CLA-2 CO:R:C:T 955488 NLP
Mr. Ba-Sang Yeung
Hong Kong Economic and Trade Office
British Embassy
1150 18th Street, N.W. Suite 475
Washington, D.C. 20036
RE: Classification of a women's 100% wool knit garment; subject
garment is distinguishable from garment classified in HRL
954827 based on garment's length, sleeve design and stitch
count; heading 6102 vs. heading 6110; HRL 955084
Dear Mr. Yeung:
This is in response to your letter of December 6, 1993, on
behalf of J. Crew Group Inc., in which you requested the tariff
classification of a women's 100% wool knit garment under the
Harmonized Tariff Schedule of the United States (HTSUS). A sample
of the garment was submitted for our review and will be returned
under separate cover.
FACTS:
In pre-entry classification (PeC) 881809, dated January 27,
1993, style 04007, a woman's 100% wool knit cardigan that extended
from the wearer's neck to just above her knees, was classified in
subheading 6110.2030, HTSUS, which provides for "[s]weaters,
pullovers, sweatshirts, waistcoats (vests) and similar articles,
knitted or crocheted: [o]f wool or fine animal hair: [o]ther:
[s]weaters: [w]omen's." In a letter to this office, dated August
16, 1993, you requested reconsideration of this classification and
claimed that the proper classification of the garment was in
heading 6102, HTSUS, under the provision for coats, with a quota
category of 435. Accompanying your letter was a sample garment.
We examined the garment and determined that it did not match the
description of the garment in your letter or a picture of the
garment as displayed on the relevant page from PeC 881809.
On November 30, 1993, we telephoned to inform your office that
the submitted garment was not the same garment that was classified
in PeC 881809. In a subsequent telephone conversation on December
6, 1993, we further informed your office that the ruling we were
issuing, Headquarters Ruling Letter (HRL) 954827, was going to be
based on the garment that was described in PeC 881809, not the
sample garment submitted with the August 16, 1993 letter. See, HRL
954827, dated December 8, 1993. We also informed your office that
if they wanted a classification ruling on the garment that was
submitted, they would have to submit a new request for a binding
ruling. Subsequently, in a letter dated December 6, 1993, your
office resubmitted the sample and a request for a binding
classification ruling.
The submitted sample, referred to as style number 04007, is
a women's size medium knit, long garment that consists of 100% wool
fibers. The jersey knit fabric of the garment has more than nine
stitches per two centimeters measured in the horizontal direction.
The garment has a full-front opening with an eight button closure,
a deep V-neckline, long raglan sleeves with rib knit cuffs, a rib
knit bottom and two patch pockets at the front below the waist.
It extends from the wearer's neck and shoulders to well below her
knees. We also note that the sample garment is being imported by
the same importer as the garment classified in HRL 954827. In
addition, the two garments also appear to have the same style
number. However, we emphasize that these garments are
distinguishable based on their length, sleeve design and stitch
count. See, HRL 954827 at 1.
ISSUE:
What is the HTSUS classification of the submitted garment?
LAW AND ANALYSIS:
The classification of goods under the 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.
In HRL 955084, which was issued to your office on March 23,
1994, on behalf of another importer, we dealt with the
classification of a women's garment very similar to the one at
issue here. The sample in HRL 955084 was a women's long sleeve
knit 100% lambswool garment that extended from the wearer's neck
and shoulders to well below her knees. The fabric of the garment
had more than nine stitches per two centimeters measured in the
horizontal direction. The garment also had rib knit cuffs, a two
inch rib knit bottom, a v-neckline and a full front opening that
closed with twelve fabric covered buttons.
In determining the classification of this garment, Customs
looked to headings 6102, HTSUS, and 6110, HTSUS. Heading 6102,
HTSUS, provides for, inter alia, women's or girls' coats. Heading
6110, HTSUS, provides for sweaters, pullovers, sweatshirts,
waistcoats (vests) and similar articles, knitted or crocheted. We
determined that the garment, though made of 100% wool, was not
classifiable as a coat in heading 6102, HTSUS, because the thinness
of the fabric provided inadequate protection against the elements.
We held that the garment was classifiable in heading 6110, HTSUS,
as it had features of a sweater-like garment. For example, the
garment provided warmth to the wearer and was constructed of a knit
fabric that provided a high degree of elasticity. Moreover, the
fact that the garment exceeded the "mid-thigh length rule" for
sweaters, as set forth in the Textile Category Guidelines, CIE
13/88, November 23, 1988, did not preclude its classification in
heading 6110, HTSUS, based on the garment's fabric, construction,
styling and use.
As the stitch count of the garment was more than nine stitches
per two centimeters measured in the horizontal, the garment was
classified in subheading 6110.10.2080, HTSUS, which provides for
"[s]weaters, pullovers, sweatshirt, waistcoats (vests) and similar
articles, knitted or crocheted: [o]f wool or fine animal hair:
[o]ther: [o]ther: [w]omen's or girls'. See, Statistical Note 3 to
Chapter 61, Section XI, HTSUS.
The subject garment is similar to the garment classified in
HRL 955084. It is constructed of 100% wool knit fabric, which will
provide warmth, but it will not protect the wearer from wind or
rain as a coat or jacket would. In addition, the fabric provides
a high degree of elasticity. Therefore, the instant garment has
features of a sweater-like garment and it is classifiable in
heading 6110, HTSUS. As with the garment classified in HRL 955084,
the length of the garment will not negate this classification.
Thus, as the stitch count for this garment also exceeds nine
stitches per two centimeters measured in the horizontal direction,
it is also classifiable in subheading 6110.10.2080, HTSUS.
HOLDING:
The subject garment is classified in subheading 6110.10.2080,
HTSUS, which provides for "[s]weaters, pullovers, sweatshirt,
waistcoats (vests) and similar articles, knitted or crocheted: [o]f
wool or fine animal hair: [o]ther: [o]ther: [w]omen's or girls'.
The rate of duty is 17% ad valorem and the textile quota category
is 438.
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 that 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, the importer should contact the
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