CLA-2 RR:TC:TE 958741 jb
Bill Ramia, Jr.
Alexander International
Memphis International Airport
P.O. Box 30209
Memphis, TN 38130
RE: Request for reconsideration of DD 814910; classification of
women's knitwear; cut and styling of a cardigan; not a dress;
heading 6110, HTSUSA
Dear Mr. Ramia:
This is in reply to your request for reconsideration of
District Decision (DD) 814910, dated October 6, 1995, which
classified a women's knit garment in heading 6110, HTSUSA. A
sample was submitted to this office and will be returned under
separate cover.
FACTS:
The subject merchandise, referenced style number 1850,
consists of a women's knit, cardigan style garment composed of 65
percent polyester and 35 percent cotton, featuring a round hemmed
neckline, short hemmed sleeves, and a hemmed curved bottom. The
garment has a full front opening fastened by six plastic star-shaped buttons; there are four inches of fabric between each
button hole. There is one side entrance pocket on each side seam
below the waistline, and decorative printing on the right side of
the front of the garment. The garment's fabric has more than ten
stitches per linear centimeter in both the horizontal and
vertical directions. The garment is sized 1X and it is intended
for wear by "plus-size" women. The garment extends from the
wearer's neck and shoulders to the highest part of the thighs (at
the highest part of garment's curved bottom).
In DD 814910, the subject garment was classified in heading
6110, HTSUSA, which provides for among other things, sweaters,
pullovers and similar articles. You claim that this
classification is in error and that proper classification for the
garment is in heading 6104, HTSUSA, as a dress.
ISSUE:
Whether the subject merchandise is correctly classified in
heading 6110, HTSUSA, which provides for, among other things,
sweaters, pullovers and similar articles, or heading 6104,
HTSUSA, which provides for, among other things, dresses?
LAW AND ANALYSIS:
Classification of goods under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA) is governed by the
General Rules of Interpretation (GRI). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Where goods
cannot be classified solely on the basis of GRI, the remaining
GRI will be applied, in the order of their appearance.
Heading 6104, HTSUSA, provides for, among other things, knit
dresses. The term "dress" is defined as:
1. An outer garment (as for a woman or girl) usu. consisting
of a one-piece bodice and skirt, Webster's Ninth New
Collegiate Dictionary, 1991, at 382.
2. A one-piece garment for the female (except as noted in
infants' wear) covering the top of the body
and extending to somewhere from below the mid-thigh to the feet.
It is appropriate for wear without outer
garments, and its lower end encloses both legs
in a single "tube" (rather than in two, as trousers do).
The Textile and Apparel Category
Guidelines, CIE 13/88, November 23, 1988, at 8.
3. May be made in one piece, cut in two pieces and joined
with a waistline seam, or made in two separate pieces
with each piece finished separately. Charlotte Mankey
Calasibetta, Essential Terms of Fashion,
1986, at 48.
Although the definitions of "dress" are general or vague at
best, they do connote a garment that is much less casual than the
submitted garment. There is a marked difference in cut and
styling between the submitted sample and most garments commonly
recognized in the trade as dresses. The characteristics of the
submitted garment, that is, features such as the loose fitting
style, the sides rising high towards the wearer's hips and the
large spaces between the front buttonholes, preclude
classification as a dress. In the opinion of this office, this
garment is too relaxed in both cut and style, lacking in
structure and coverage, to be worn alone as a dress. Even in
today's permissive marketplace, this garment would not be
appropriate to wear in the environments you claim, i.e. grocery
stores and the like, regardless of added features like slit
pockets to hold the wearer's keys. Furthermore, nothing was
submitted in the way of marketing or advertising to support your
claim that this garment should be classified as a dress.
It appears from your submission that although you claim this
garment is a dress, you compare its function to that of a
beachrobe, classified in subheading 6108, HTSUSA. You state that
"this garment is appropriately designed and specific enough in
both its marketing and usage to generally and normally be worn in
an aquatic environment such as a beach or shore. In such an
environment, this garment would be worn to grocery stores and
other similar venues where the wearing of a bathing suit would be
inappropriate, but this cover-up would provide enough covering
for social acceptability." It should be noted that beach robes
of heading 6108, HTSUSA, are garments intended to be worn for
protection from the sun and/or are generally made of absorbent
material. This is not the case with the subject garment.
It is the opinion of this office that the subject
merchandise was properly classified as a cardigan in heading
6110, HTSUSA. Heading 6110, HTSUSA, provides for sweaters,
pullovers, sweatshirts, waistcoats (vets) and similar articles,
knitted or crocheted. The Explanatory Notes to the Harmonized
Commodity Description and Coding System (EN) to heading 6110,
HTSUSA, state that :
This heading covers a category of knitted or crocheted
articles, without distinction between male or female wear,
designed to cover the upper
parts of the body (jerseys,
pullovers, cardigans,
waistcoats and similar
articles).
"Cardigan" is defined as:
1- A usually collarless sweater or jacket that opens the
full length of the center front, Webster's Ninth New
Collegiate Dictionary, 1991, at 207.
2- A knitted woolen jacket or sweater, collarless and open
in the front, The Random House Dictionary, 1973, at 203.
3- A sweater style, usually 3-button coat sweater with
either a V or round neck. There are also
cardigan jackets made of woolen or worsted fabric, The Modern
Textile and Apparel Dictionary, 1973, at 79.
Accordingly, the most appropriate classification for the
sample garment is in heading 6110, HTSUSA, as a garment similar
to the named garments of heading 6110, HTSUSA. This is a heading
which includes outerwear garments which cover the upper torso as
far as the mid-thigh or slightly below the mid-thigh. A
"cardigan" is descriptive of a garment with a relaxed cut and
style and which must be worn over other garments, as in this
case, a swimsuit. It is unlike a dress which may be worn alone.
HOLDING:
The submitted garment, style number 1850, is properly
classified in subheading 6110.30.3055, HTSUSA, which provides
for, sweaters, pullovers, sweatshirts, waistcoats (vests) and
similar articles, knitted or crocheted, of man-made fibers:
other: other: other; other: other: women's or girls'. The
applicable rate of duty is 33.8 percent ad valorem and the quota
category is 639.
The designated textile and apparel category 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 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 the 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 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
Tariff Classification Appeals
Division