CLA-2 CO:R:C:T 954827 NLP

Mr. Tommy Lai
Hong Kong Economic and Trade Office
British Embassy
1150 18th Street, N.W. Suite 475
Washington, D.C. 20036

RE: Ladies 100% wool knitted cardigan; reconsideration of PC 881809; coats vs. cardigans; Explanatory Notes to heading 6102 and 6110; Customs Textile and Apparel Category Guidelines, C.I.E. 13/88; HRLs 088092 and 952086; Statistical Note 3, Chapter 61, Section XI

Dear Mr. Lai:

This is in response to your letter of August 16, 1993, concerning the classification of a women's garment in Pre-entry Classification Ruling (PC) 881809, dated January 27, 1993, which was issued by our Norfolk office.

FACTS:

The garment at issue, style no. 04007, is a woman's knit cardigan that consists of 100% wool fibers. The jersey knit fabric of the garment has less than nine stitches per two centimeters measured in the horizontal direction. The garment features a full- front opening with an eight button closure, a deep V-neckline, long sleeves with rib knit cuffs and a rib knit bottom. There are also two patch pockets below the waist and sleeves cut at the shoulders. The cardigan extends from the neck to just above the knees.

PC 881809 classified this garment in subheading 6110.10.2030, Harmonized Tariff Schedule of the United States (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." The rate of duty is 17% ad valorem and the textile category code is 446. You disagree with this tariff classification and quota designation. It is your position that, as this garment extends below mid-thigh, it should be classified as a coat in subheading 6102.10.0000, HTSUS.

ISSUE:

Is the subject garment classified as a coat in subheading 6102.10.0000, HTSUS, or as a sweater in subheading 6110.10.2030, HTSUS?

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.

Heading 6102, HTSUS, provides for "[w]omen's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski- jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104." The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) provide in regard to heading 6102, referring back to the ENs for heading 6101, that the garments of this heading are "characterized by the fact that they are generally worn over all other clothing for protection against the weather."

Heading 6110, HTSUS, provides for "[s]weaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted." The ENs to this heading 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).

The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, C.I.E. 13/88, (Textile Guidelines) state that sweaters extend "from the neck or shoulders to the waist or below (as far as the mid-thigh)." When applying the Textile Guidelines to a given situation, we use it as a guide and not the determining factor. Headquarters Ruling Letter (HRL) 088092, dated October 25, 1990, 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." Moreover, in HRL 088092, which dealt with the classification of a women's lightweight knit upper body garment that extended to the mid-thigh area, Customs expressed its concern about the mid- thigh rule being applied too rigidly. In this regard, we noted the following: "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 midthigh-length criteria and which are still, because of their fabric, construction, and styling, commercially and commonly known as sweaters." In the instant case, based on the garment's fabric content, construction, styling and the way in which the garment is commercially and commonly perceived, it is our position that it is classifiable as a sweater in heading 6110, HTSUS. First, the garment is constructed of a knit fabric which provides a high degree of elasticity which is usually indicative of a sweater instead of an overcoat. The garment has a stitch count of less than nine stitches per two centimeters measured in the horizontal direction. According to the Textile Guidelines, at 20, this stitch count is generally indicative of a garment being classified as a sweater. Furthermore, although the instant garment appears to be constructed for wear over other clothing, it is not one of, or similar to, any of the named articles of heading 6102, HTSUS. In addition, while the garment may provide warmth, it would not protect the wearer from wind or rain as a coat or jacket would. Therefore, given all the characteristics that the instant garment contains which point to its classification as a sweater, the fact that it exceeds the mid-thigh length set forth in the Textile Guidelines does not negate its classification in heading 6110, HTSUS. See, HRL 952086, dated August 12, 1992, which classified a women's 100% acrylic knit garment which extended from the neck to just above the knee as a sweater in subheading 6110.30.3020, HTSUS.

Sweaters are only provided for under Heading 6110, HTSUS, at the statistical level. In this regard, Statistical Note 3, Chapter 61, Section XI, HTSUS, which provides the criteria for the classification of sweaters, states the following:

For the purposes of this chapter, statistical provisions for sweaters include garments, whether or not known as pullovers, vests or cardigans, which are constructed essentially with 9 or fewer stitches per 2 centimeters measured in the horizontal direction.

Accordingly, since the garment at issue has less than nine stitches per two centimeters, it is classifiable as a sweater at the statistical level. Therefore, style 04077 is classifiable in subheading 6110.10.2030, HTSUS.

HOLDING:

Style 04007 is classified as a sweater in subheading 6110.10.2030, HTSUS. The rate of duty is 17% ad valorem and the textile category code is 446. Therefore, the classification of style 04007 in PC 881809 is affirmed.

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 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, 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