CLA-2 RR:CR:TE 962593 jb
Albert Tang
Hong Kong Economic and Trade Office
1520 18th Street, N.W.
Washington, D.C. 20036
RE: Classification of a girls’ knit upper body garment; heading 6110, HTSUS
Dear Mr. Tang:
This is in regard to a letter, dated February 12, 1999, from Ms. Fiona Chau, requesting a tariff classification ruling under the Harmonized Tariff Schedule of the United States (HTSUS) for a girls’ knit upper body garment imported by One Step Up Ltd. A sample was provided to this office for examination and will be returned under separate cover.
FACTS:
The submitted merchandise, referenced style number 4370, consists of a girls’ knit upper body garment composed of 65 percent polyester and 35 percent cotton fabric. The fabric of the garment has more than nine stitches per two centimeters, measured in the direction in which the stitches were formed. The garment features a full front zippered opening, long sleeves with rib knit cuffs, a straight hemmed bottom, a hood with a drawstring, and two kangaroo-style pockets at the waist. The inside fabric of this garment is napped.
At the time of entry the subject garment was classified by Customs as a garment similar to a cardigan in heading 6110, HTSUS. In your opinion this classification determination is incorrect. In your opinion the correct classification for the subject merchandise is in heading 6102, HTSUS, in the appropriate provision for jackets.
ISSUE:
Whether classification of the subject garment is proper under heading 6102, HTSUS, which provides for, inter alia, girls’ knit jackets, or under heading 6110, HTSUS, which provides for, inter alia, sweaters and similar garments?
LAW AND ANALYSIS:
Classification of merchandise 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 be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI.
There are two possible tariff classifications for the subject garment. That is, heading 6102, HTSUS, which provides for, among other things, girls’ knit jackets, and heading 6110, HTSUS, which provides for, among other things, women’s or girls’ knit sweaters and similar garments. Garments classified as similar to sweaters of heading 6110, HTSUS, may serve a dual purpose in that they may be worn either indoors or outdoors. The sole purpose of jackets on the other hand, is to provide the wearer protection against the elements over other outerwear, and thus they are worn principally outdoors. The determinative issue, therefore, is the manner in which this garment is intended to be worn.
Because this garment has features of both a sweater type garment and a jacket, we look to the Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88, (Guidelines) for assistance. The Guidelines enumerate certain criteria which may, in certain situations, create a rebuttable presumption that a garment is classifiable as a jacket. The Guidelines state that garments possessing at least three of the cited jacket features will be classified as jackets if the result is not unreasonable:
1. Fabric weight equal to or exceeding 10 ounces per square yard.
2. A full or partial lining.
3. Pockets at or below the waist
4. Back vents or pleats. Also side vents in combination with back seams.
5. Eisenhower styling.
6. A belt or simulated belt or elasticized waist on hip length or longer shirt-jackets.
7. Large jacket/coat style buttons, toggles or snaps, a heavy-duty zipper or other heavy-duty closure, or buttons fastened with reinforcing thread for heavy-duty use.
8. Lapels.
9. Long sleeves without cuffs.
10. Elasticized or rib-knit cuffs.
11. Drawstring, elastic or rib-knit waistband.
As explicitly stated in the Guidelines, borderline garments will be classified as jackets only
if they possess three jacket features and the result is not unreasonable. In the instant case, although this garment possesses three of the jacket features cited by the Guidelines (pockets at the waist, heavy duty zipper and rib-knit cuffs), it is our belief that the subject garment is not principally designed for use as a “jacket” over other outer wear. Specifically, although we recognize that fabric weight is not an absolute indicator of a garment’s status for classification purposes, it does provide some indication as to a garment’s suitability for different uses. In this case, the lightweight fabric construction of the subject garment would not likely provide sufficient protection from the elements to the wearer when worn outside on cold days. Additionally, features such as pockets at the waist, and a hood, are not substantive proof that a garment is designed for use as outerwear. In fact, today these features are commonly found on a variety of upper body garments as part of a new 70's fashion trend.
We also note with interest that the subject garment does not feature a ribbed knit waistband or any tightning at the bottom. These features are often incorporated into many knit outer wear jackets as a way of keeping the bottom of the jacket close to the wearer’s body, and therefore keeping cold air from entering through the bottom of the garment. Although the presence of either one of these features should not be taken to be conclusive proof that a garment is designed for use as an “outerwear jacket”, when combined with other significant features, it does lend support to classification as a jacket of heading 6102, HTSUS.
Accordingly, as the combination of features found on this jacket (i.e., lightweight fabric construction, lack of tighetening at the bottom) would make classification of this garment as a jacket unreasonable, we find that the subject garment is appropriately classified as a cardigan of heading 6110, HTSUS.
HOLDING:
The subject garment, referenced style number 4370, is classifiable under 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 general column one rate of duty is 33.1 percent ad valorem and the textile quota category is 639.
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 you check, close to the time of shipment, the Status on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available 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 importing the merchandise to determine the current applicability of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division