CLA-2 CO:R:C:G 084637 HP
Ms. Doreen Wai
Second Secretary
Hong Kong Economic & Trade Affairs
Hong Kong Economic and Trade Office
British Embassy
1233 20th Street, N.W., Suite 504
Washington, DC 20036
RE: Classification of a women's pullover top
Dear Ms. Wai:
This is in reply to your letter of May 17, 1989, concerning
the tariff classification of a women's woven/knit top, produced
in Hong Kong, under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). Please reference your case number HK
125/89, Suzelle Sportswear.
FACTS:
The merchandise at issue consists of a women's pullover
garment designed for wear over underwear on the upper torso. It
consists of both knit and woven sections. The aggregate fiber
content for the garment is 52 percent ramie, 21 percent rayon, 17
percent silk, and 10 percent cotton. You have stated that the
knit portion is composed of 61 percent ramie, 14 percent cotton,
and 25 percent rayon. The woven portion is composed of 100
percent silk.
The garment features long sleeves with rib knit cuffs, a
knit shirt collar, a rib knit waistband, and a six button woven
front placket extending from the neck to the top of the waist-
band. The garment also has beading and embroidery in the chest
area. The rear of the garment consists of 100 percent knit
fabric. The sleeves are all woven, but for the cuffs and a
small, trapezoidal segment near the shoulders measuring 11" x 6"
x 8" x 2". One of the front yokes is knit, and the other is
woven. The remainder of the front panel consists of woven
fabric, except for a vertical, rectangular strip of knit fabric
measuring 13" x 3". The knit fabric has less than nine stitches
per two centimeters, measured horizontally. Although you state
that the knit section of the garment "takes up around 60% of the
total surface area," analysis has determined that the knit
sections comprise 52 percent of the total area of the garment,
while the woven sections encompass the remaining 48 percent.
ISSUE:
Whether the knit or woven portions of the garment impart the
essential character of the garment?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUSA
govern the classification of goods in the tariff schedule. GRI 1
states, in pertinent part:
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... classification shall be determined according to the
terms of the headings and any relative section or
chapter notes ....
Goods which cannot be classified in accordance with GRI 1 are to
be classified in accordance with subsequent GRI's, taken in
order.
GRI 3 states, in pertinent part:
When by application of Rule 2(b) [goods of more than
one material or substance] or for any other reason,
goods are, prima facie, classifiable under two or more
headings, classification shall be effected as follows:
* * *
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale, which cannot
be classified by reference to 3(a) [which requires
that goods be classified, if possible, under the
more specific of the competing provisions], shall
be classified as if they consisted of the material
or component which gives them their essential
character, insofar as this criterion is
applicable.
In HRL 084118 PR of April 13, 1989, we held that
[w]here garments are made from both
woven and knit fabrics, or where they contain
both textile and nontextile components,
[thereby, in most cases, precluding
classification by way of GRI 1,] the clas-
sification of those garments depends on a
subjective determination of which component--
the woven or the knit, or the textile or
nontextile--imparts the essential character
to the particular garments.
* * *
Accordingly, we have determined that, in
the absence of unusual circumstances, the
following criteria should be applied in the
classification of garments consisting of
different fabrics or of textile and nontex-
tile components.
a. For upper or lower body gar-
ments,
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* * *
[i]f no component comprises 60
percent of the visible surface
area, ... classification will be
according to GRI 3 (b) or 3(c), as
appropriate.
* * *
Note that in the classification of gar-
ments [described] above, GRI 3(c) should not
be used unless it cannot be clearly
determined which component gives the garment
its essential character.
As we stated above, neither the knit nor the woven component
of the garment comprises 60 percent of the visible surface area
of the garment. We must therefore decide whether an essential
character determination is appropriate.
The factors which determine essential character of an
article will vary from case to case. It may be the nature of the
materials or the components, its bulk, quantity, weight, value,
or the role a material plays in relation to the use of the goods.
In general, essential character has been construed to mean the
attribute which strongly marks or serves to distinguish what an
article is; that which is indispensable to the structure or
condition of an article.
It is our opinion that neither the woven nor the knit
component imparts the essential character of the garment.
Neither fabric forms the entire front of the garment; indeed,
significant areas of woven and knit fabric are distributed freely
throughout the garment. Both the woven and knit portions provide
a significant decorative effect, and both contribute to the
structure of the garment. As a result, a determination of
essential character under GRI 3(b) is ineffectual.
GRI 3(c) states that
[w]hen goods cannot be classified with reference to
3(a) [heading with the most specific description] or
3(b) [material or component imparting essential charac-
ter], they shall be classified under the heading which
occurs last in numerical order among those which
equally merit consideration.
We note that the competing headings are found in the women's knit
apparel heading of Chapter 61, HTSUSA, and the women's woven
apparel headings of Chapter 62, HTSUSA. Since the heading
occurring last must, by definition, be found in Chapter 62,
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HTSUSA, classification by means of GRI 3(c) is based upon the
woven portions of the garment.,
Under Subheading Note 2 to Section XI, HTSUSA,
classification of a textile article is based upon the material
comprising only that part of the textile article which was found
to be applicable under GRI 3. Therefore, the garment is
classified as women's woven apparel, of silk.
Heading 6206, HTSUSA, provides for women's or girls' blous-
es, shirts and shirt-blouses. The Explanatory Notes to the
HTSUSA constitute the official interpretation of the tariff at
the international level. The Explanatory Notes to this heading
exclude from consideration those garments "... with a ribbed
waistband or other means of tightening at the bottom of the
garment." Therefore, the garment must be classified as an other
women's garment, of silk.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 6211.49.0010, HTSUSA, as track suits,
ski-suits and swimwear; other garments, other garments, women's
or girls', of other textile materials, containing 70 percent or
more by weight of silk or silk waste. The applicable rate of
duty is 7.8 percent ad valorem.
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 importing the merchandise to determine
the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division