CLA-2 CO:R:C:T 957114 jb
TARIFF NO: 6110.30.1540
Mr. B.S. Yeung
Hong Kong Economic and Trade Office
1150 18th Street, N.W., Suite 475
Washington, D.C. 20036
RE: Classification of women's knitwear
Dear Mr. Yeung:
This is in regard to your letter, dated September 29, 1994,
on behalf of Milliard Incorporated, requesting the tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) for certain women's knitwear. A sample
was provided to this office for examination and will be returned
under separate cover.
FACTS:
The submitted sample, referenced style number 6L354, is a
size XL woman's knit sleeveless cardigan composed of 70 percent
acrylic and 30 percent wool fibers. The fabric of the garment
has more than nine stitches per two centimeters, measured in the
horizontal direction. The cardigan features a V-neckline that
descends into a three-button, full-front opening, large armhole
openings, and scalloped edging at the neckline, front placket,
bottom and armholes. There is also some decorative embroidery
and beading on the front of the garment.
You state that the merchandise was exported from Hong Kong
with a visa for quota category 459, i.e., a vest, but upon
arrival in the United States, Customs required a visa for quota
category 438, i.e., a blouse, for the merchandise. You add that
the subject merchandise is "unable to be worn modestly in public
without any garment underneath" and thus, it should be classified
as a vest and not as a blouse.
ISSUE:
What is the proper classification for the merchandise?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in accordance with the General
Rules of Interpretation (GRI). GRI 1 requires that classification 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 1, the remaining GRI will be applied, in the order of their
appearance.
Heading 6110, HTSUSA, provides for sweaters, pullovers, sweatshirts, waistcoats
(vests) and similar articles, knitted or crocheted. To accurately determine whether the subject
garment would be worn alone, the sample was placed on a larger sized dressmaker's form.
The garment did not hug the form, but hung quite comfortably. The V-neckline and generous
armhole openings would reveal any underwear worn beneath the garment. Accordingly, it is
the opinion of this office that the styling of this garment is intended as a garment to be worn
over other apparel, such as a blouse or shirt, and that it is unsuitable for wear alone over
underwear.
HOLDING:
Style number 6L354 is classified in subheading 6110.30.1540, HTSUSA, which
provides for, sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or
crocheted: containing 23 percent of more by weight of wool or fine animal hair: vests, other
than sweater vests: women's or girls'. The applicable rate of duty is 17 percent ad valorem.
The textile quota category is 459.
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
negotiations and changes, we suggest that you check, close to the time of shipment, the Status
Report 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) categories, you should contact the local Customs office prior to importing
the merchandise to determine the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division