CLA-2 CO:R:C:G 086245 HP
Mr. Richard Wortman
Grunfeld, Desiderio, Lebowitz & Silverman
Counselors at Law
12 East 49TH Street
New York, NY 10017
RE: Cardigan jackets which are loosely tailored and have a full
lining and interior breast pocket and give appearance of suit-
type jacket are classified as such.
Dear Mr. Wortman:
This is in reply to your letter of December 7, 1989,
concerning the tariff classification of a men's cardigan jacket,
produced in India, under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). Please reference your client
In Private, Inc., reference number 89-2714-5(2)I.
FACTS:
The merchandise at issue consists of a men's double breasted
woven cardigan jacket constructed of 65% polyester and 35% rayon.
The garment features overly long sleeves, satin trim waist level
patch pockets, and two front and two rear panels sewn together
lengthwise. The garment is loosely tailored, and has a placketed
full front opening, shoulder pads, a one button closure, an
internal breast patch pocket, and a full lining. The garment
lacks a collar and lapels, and extends to the upper thigh area.
ISSUE:
Whether the instant merchandise is considered a suit-type
jacket under the HTSUSA?
LAW AND ANALYSIS:
Heading 6203, HTSUSA, provides for, inter alia, men's suit-
type jackets. The Explanatory Notes (EN) to the HTSUSA constitute
the official interpretation of the tariff at the international
level. The EN to heading 6103 defines the class of garments
known as jackets, for the purposes of heading 6203, as having
outer shells consisting of three or more panels (of which two
are at the front), sewn together lengthwise and designed to
cover the upper part of the body, and a full front opening either
without closure or with a non-zippered closure. Jackets cannot
extend past the mid-thigh area, and are not for wear over another
coat.
In HRL 084183 of August 3, 1989, we noted that
... in the Textile and Apparel Category
Guidelines, ["Guidelines"] C.I.E. 13/88, the
description of suit-type jackets specifically
states that such jackets must be tailored.
This requirement is reinforced by the addi-
tional language in the Guidelines that "Eise-
nhower jackets and other casual garments
meeting the 3 panel requirement are not
`suit-type jackets.'"
The Guidelines, published at 53 Fed. Reg. 52563 (Dec. 28,
1988), note that since certain types of garments are closely
related in use, the Guidelines "are to be used as an aid in
determining the commercial designation and, hence, the classifi-
cation of an article." Used as such, they "represent the present
position of the Customs Service."
Suit-type jackets are not specifically addressed in either
the HTSUSA or its accompanying Explanatory Notes. As no contrary
indication of the drafters' intent is apparent, it is our opinion
that embracing the definition taken up in the Guidelines is
appropriate. See HRL 085557 of January 9, 1990.
Although the instant garment is only loosely tailored, it is
our opinion that the cardigan jacket satisfies the requirements
of the Textile Guidelines, supra. The garment does follow the
outline of the upper body. This, in addition to the full lining,
interior breast pocket, and overall appearance of a suit-type
jacket, persuades us that such a classification is correct.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 6203.33.2010, HTSUSA, textile catego-
ry 633, as men's or boys' suits, ensembles, suit-type jackets,
blazers, trousers, bib and brace overalls, breeches and shorts
(other than swimwear), suit-type jackets and blazers, of synthet-
ic fibers, other, men's. The applicable rate of duty is 29
percent ad valorem.
The designated textile and apparel category may be subdivid-
ed 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, 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 issuance of the U.S. Customs
Service, which is updated weekly and is available 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 importing the merchandise to determine
the current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division