CLA-2 CO:R:C:T 952086 CAB
Ellen Rosenberg, Esq.
Tompkins & Davidson
One Astor Plaza
1515 Broadway
43rd Floor
New York, NY 10036
RE: Revocation of HRL 084359; jacket; sweater
Dear Ms. Rosenberg:
This ruling letter is in reference to Headquarters Ruling
Letter (HRL) 084359 of July 21, 1989, sent to you from this
office. Upon our review of that ruling, we have found it in
error. Accordingly, this ruling modifies HRL 084359.
FACTS:
The sample at issue, Style 622, is a women's 100 percent
acrylic knit garment which extends from the neck to just above
the knees. The fabric is constructed with fewer than 9 stitches
per 2 centimeters measured in the horizontal direction. The
garment contains a full front opening without any means of
closure, a rib knit shawl collar, two side entry pockets below
the waist, a rib knit bottom and shoulder pads.
HRL 084359 reconsidered New York Ruling Letter (NYRL)
837350. NYRL classified the garments as sweaters in Heading
6110, HTSUSA, and after reconsideration HRL 084359 determined
that the garments were properly classifiable in Heading 6102,
HTSUSA, as overcoats, car coats, or similar articles.
ISSUE:
Whether the garments at issue are classifiable in Heading
6102, HTSUSA, or as sweaters in Heading 6110, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provided that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes, taken in
order.
Heading 6102, which is the provision for women's coats
states the following:
Women's or girls' overcoats, carcoats, capes, anoraks
(including ski-jackets), windbreakers and similar
articles, knitted or crocheted...
The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN), although not legally binding,
are the official interpretation of the tariff at the
international level. The EN to Heading 6102 maintain that
garments classified in that heading are generally worn over other
clothing for protection against the weather.
Heading 6110 provides for sweaters, pullovers, sweatshirts,
waistcoats (vests) and similar articles, knitted or crocheted.
The EN to Heading 6110 state that the heading covers a category
of knitted or crocheted articles, designed to cover the upper
parts of the body (jerseys, pullovers, cardigans, waistcoats and
similar articles).
Customs Textile and Apparel Category Guidelines, C.I.E.
13/88, state that sweaters extend "from the neck or shoulders to
the waist or below (as far as the mid-thigh)." When applying
C.I.E. to a given situation, we use it as a guide and not the
determining factor. HRL 088077 noted that "the guidelines are
just that, guides to ascertaining the common or commercial
designation of a textile article. C.I.E. is not an immutable
document. It must be applied in a reasonably prudent manner in
order for the results obtained from its application to be
meaningful."
In 1989, when the HTSUSA was still in its infancy, HRL
084359 determined that since the garment at issue exceeded the
mid-thigh, it could not be classified under Heading 6110.
Instead of using C.I.E. 13/88 as an aid for classification, HRL
084359 used the mid-thigh rule mentioned in the C.I.E. 13/88 as
the determining factor for classification. In HRL 088077,
Customs expressed its concern about the mid-thigh rule being
applied too rigidly by noting that "the midthigh rule may, at
times be utilized without regard to the character of the garment
and/or the intended wearer of the garment. We believe that there
may be garments which exceed the mid-thigh length criteria and
which are still, because of their fabric, construction, and
styling, commercially and commonly known as sweaters."
In this instance, the garment at issue should have been
classified based on fabric content, construction, styling, and
the way in which the garment is commercially and commonly
perceived. C.I.E. 13/88 should also be utilized as an aid in
determining the common and commercial designation of merchandise
instead of as the sole factor which was the case in HRL 084359.
The garment in question has a stitch count of less than nine
stitches per two centimeters measured in the horizontal
direction: according to C.I.E. 13/88, at 20, such a stitch count
is generally indicative of a garment being classifiable as a
sweater. Usually, overcoats provide for protection against the
elements, as well as for warmth. The garments in question,
however, merely provide for warmth. The garment contains none of
the characteristics common in overcoats (e.g. thickness,
insulation, impermeability). See HRL 085684, dated January 31,
1990. The garment is constructed of a knit fabric that provides
a high degree of elasticity which is usually indicative of a
sweater instead of an overcoat. See HRL 087059, dated August 20,
1989; HRL 087036, dated August 24, 1990. Given all the
characteristics that the instant garment contains which point to
a sweater classification, the fact that it exceeds the mid-thigh
length set forth in C.I.E. 13/88 does not negate a Heading 6110
classification.
HOLDING:
Based on the foregoing, the classification of the instant
garment is properly classifiable in under subheading
6110.30.3020, HTSUSA, which provides for sweaters, pullovers, and
similar articles, knitted or crocheted, of man-made fibers,
other. The rate of duty is 34.2 percent ad valorem, and the
textile quota category is 646.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are notifying you
that HRL 084359 is no longer effective with respect to the
garment in question. However, if you disagree with the legal
basis for our decision, we invite you to submit any arguments you
might have with respect to this matter for our review. Any
submission you wish to make should be received within 30 days of
the date of this letter.
This notice to you should therefore be considered a
revocation of HRL 084359 of July 21, 1989, under 19 C.F.R. sect.
177.9(d)(1) (1989), for the garment in question. It is not to be
applied retroactively to HRL 084359 (19 C.F.R. sect. 177.(d)(2)
(1989)) and will not, therefore, affect the transaction, as we
described above, for the importation of your merchandise under
that ruling. However, for the purposes of future transactions in
merchandise of this type, including that which the present
classification is requested, HRL 084359 will not be valid
precedent. We recognize that pending transactions may be
adversely affected by this termination of effectiveness, in that
current contracts for importations arriving at a port subsequent
to this decision will be classified under the new ruling. If
such a situation arises, you may, at your discretion, notify
this office and apply for relief from the binding effects of the
new ruling as may be dictated by the circumstances. However,
please be advised that in some instances involving import
restraints, such relief may require separate approvals from other
government agencies.
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 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 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 applicable to textile
merchandise, 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
Commercial Rulings Division